CFE-FRAUD-PREVENTION-AND-DETERRENCE TEST TORRENT IS VERY HELPFUL FOR YOU TO LEARN CFE-FRAUD-PREVENTION-AND-DETERRENCE EXAM - ACTUAL4CERT

CFE-Fraud-Prevention-and-Deterrence Test Torrent is Very Helpful for You to Learn CFE-Fraud-Prevention-and-Deterrence Exam - Actual4Cert

CFE-Fraud-Prevention-and-Deterrence Test Torrent is Very Helpful for You to Learn CFE-Fraud-Prevention-and-Deterrence Exam - Actual4Cert

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ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Sample Questions (Q108-Q113):

NEW QUESTION # 108
Sofia, a Certified Fraud Examiner (CFE). look an introductory class in computer forensics When a client thought there might be evidence of a crime on his hard drive. Sofia decided to conduct a forensic examination of the hard drive even though she had no experience or advanced training in this area Sofia's conduct would likely be a violation of the ACFE Code of Professional Ethics

  • A. True
  • B. False

Answer: A


NEW QUESTION # 109
Jones, an accounting manager for a software company, wants to improve her team's adherence to the company's formal accounting policies and procedures and reduce the number of process exceptions they experience. According to behaviorist theories, which of the following options would be the most effective way for Jones to condition her staff to follow the company's formal accounting processes?

  • A. Take away a day of paid time off for each process exception.
  • B. Publicly call out and criticize employees who deviate from the formal processes.
  • C. Offer a bonus to anyone who experiences no process exceptions for ninety days-
  • D. Demote employees who do not adhere to the expected processes.

Answer: C

Explanation:
* Behaviorist Theories in Conditioning:
* Positive reinforcement, such as offering bonuses, is more effective than punishment in encouraging adherence to policies and reducing deviations.
* Employees are more likely to repeat behaviors that are rewarded.
* Why C is Correct:
* This approach aligns with behaviorist principles, fostering compliance through incentives rather than fear or criticism, which could negatively impact morale.
* Why Other Options are Incorrect:
* A and D: Punishments may lead to resentment and reduced motivation.
* B: Public criticism can create a toxic work environment, discouraging open communication.
References for All Questions:
* ACFE Code of Professional Ethics and Fraud Examination Guide.
* ISA and GAAS requirements on unpredictability in audit procedures.
* Behaviorist theories on employee motivation and conditioning.


NEW QUESTION # 110
Which of the following statements regarding the objectives of a fraud risk management program is TRUE?

  • A. A fraud risk management program should prioritize activities that proactively identify and assess fraud risks over activities that detect fraud while it is occurring.
  • B. A fraud risk management program should include the formal procedures that management takes in response to a fraud, such as rebuilding stakeholders' confidence in the organization.
  • C. A fraud risk management program should only focus on addressing fraud after it occurs.
  • D. A fraud risk management program should incorporate policies and procedures designed to both prevent and detect fraud but should not address fraud responses.

Answer: B


NEW QUESTION # 111
Which of the following is among the audit committee s primary responsibilities related to fraud risk management?

  • A. Understanding how internal and external audit strategies address fraud risk
  • B. Punishing fraud perpetrators discovered through fraud risk management activities
  • C. Designing the fraud risk management program
  • D. Implementing the fraud risk management program

Answer: C


NEW QUESTION # 112
During a fraud risk assessment, the assessment team determines that it would like to observe the interactions among several employees as they collectively discuss the organization's current fraud awareness training.
Which of the following techniques would be MOST HELPFUL for the team to use in gathering this information?

  • A. Focus groups
  • B. Anonymous feedback mechanisms
  • C. Interviews
  • D. Surveys

Answer: A

Explanation:
Definition of Focus Groups:
* Focus groups involve small groups of individuals discussing a specific topic under the guidance of a facilitator. This technique is used to gather qualitative insights through direct interaction and observation.
Why A is Correct:
* Observing employee interactions during a focus group provides rich, contextual data about attitudes, understanding, and engagement with fraud awareness training.
Why Other Options are Incorrect:
* B (Surveys): Collect quantitative data but lack interaction and observational opportunities.
* C (Anonymous feedback mechanisms): Useful for confidentiality but do not allow observation.
* D (Interviews): Individualized and do not involve group dynamics.


NEW QUESTION # 113
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