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ACFE CFE-Fraud-Prevention-and-Deterrence Exam is administered by the Association of Certified Fraud Examiners (ACFE), which is the world's largest anti-fraud organization. The ACFE is dedicated to fighting fraud and white-collar crime by providing education, training, and resources to professionals in the field. The ACFE CFE-Fraud-Prevention-and-Deterrence Exam is one of the most respected and recognized certifications in the field of fraud prevention and deterrence.
ACFE offers a range of resources to help candidates prepare for the CFE-Fraud-Prevention-and-Deterrence Certification Exam. These resources include study materials, online courses, webinars, and practice exams. The study materials cover all the topics that are included in the exam, and the practice exams are designed to simulate the actual exam experience, allowing candidates to familiarize themselves with the format and timing of the exam.
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The Certified Fraud Examiner - Fraud Prevention and Deterrence Exam certification is ideal for professionals who are interested in pursuing a career in fraud prevention and detection. Certified Fraud Examiner - Fraud Prevention and Deterrence Exam certification is also recommended for professionals who are responsible for detecting fraud in their organizations, including accountants, auditors, investigators, and compliance officers. Certified Fraud Examiner - Fraud Prevention and Deterrence Exam certification is also suitable for professionals who work in law enforcement agencies and regulatory bodies.
ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Sample Questions (Q28-Q33):
NEW QUESTION # 28
Independent auditors play a critical role in enhancing the reliability of financial information by financial position and performance in compliance with accepted accounting standards.
Answer: A
NEW QUESTION # 29
Grace, a Certified Fraud Examiner (CFE), has accepted her first fraud examination engagement. Before beginning the investigation, she reviews the ACFE Code of Professional Ethics to ensure that her behavior will comply with the Code. Which of the following actions is explicitly prohibited by the ACFE Code of Professional Ethics?
Answer: D
Explanation:
The ACFE Code of Professional Ethics explicitly prohibits CFEs from participating in activities that create undisclosed conflicts of interest. This ensures that the examiner's objectivity and independence remain intact throughout the investigation. While CFEs are allowed to provide professional opinions based on evidence and engage in legal activities, they must always disclose any potential conflicts of interest.
NEW QUESTION # 30
The Committee of Sponsoring Organizations of the Treadway Commission (COSO) defines_____________as
"a process, effected by an entity s board of directors management.
and other personnel designed to provide reasonable assurance regarding the achievement of objectives relating to operations, reporting, and compliance."
Answer: C
NEW QUESTION # 31
Which of the following is NOT a factor that directors and management should consider when developing a corporate governance framework for an organization?
Answer: B
NEW QUESTION # 32
Which of the following is a TRUE statement regarding the role of a well-designed organizational structure as part of an anti-fraud program?
Answer: C
Explanation:
A clearly defined organizational structure contributes to accountability and reduces fraud risks. According to the ACFE manual:
"An effectively documented and communicated structure helps prevent fraud by providing clear lines of authority and responsibility and ensuring appropriate oversight." Reference:ACFE Fraud Examiners Manual, 2020 International Edition -Fraud Prevention and Deterrence, Section 4.611.
NEW QUESTION # 33
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