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ACFE CFE-Fraud-Prevention-and-Deterrence exam is a certification exam designed to test an individual's knowledge and understanding of fraud prevention and deterrence. CFE-Fraud-Prevention-and-Deterrence Exam is offered by the Association of Certified Fraud Examiners and is highly respected within the industry.

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The Association of Certified Fraud Examiners (ACFE) is an international professional organization dedicated to fighting fraud and white-collar crime. The ACFE offers a comprehensive certification program for individuals seeking to become Certified Fraud Examiners (CFEs). One of the specialized certifications offered by the ACFE is the CFE-Fraud-Prevention-and-Deterrence credential.

ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Sample Questions (Q66-Q71):

NEW QUESTION # 66
Which of the following is TRUE regarding an organization s ethics program?

  • A. An effective written ethics policy alone is sufficient to communicate managements ethical philosophy and serve as a comprehensive ethics program
  • B. In designing the ethics program, management should consider whether the organization currently has any ethical leadership issues
  • C. All of the above
  • D. To be most effective, access to the organization s ethics policy should be restricted to employees and other internal parties only

Answer: C


NEW QUESTION # 67
Which of the following is NOT one of the three general approaches used to control corporate crime?

  • A. Consumer action to force change
  • B. Voluntary changes in corporate attitudes and structure
  • C. Media blacklisting of the organization
  • D. Strong intervention of the government

Answer: C


NEW QUESTION # 68
Which of the following criminological theories states that individuals make a conscious decision to commit a crime and that crime can be deterred by reducing opportunities for criminal activity and increasing an individual's personal risk of being caught and punished?

  • A. Rational choice theory
  • B. Differential association theory
  • C. Social conflict theory
  • D. Routine activities theory

Answer: A


NEW QUESTION # 69
During the course of a fraud examination. Stefan, an employee of Acme Inc., approaches Marten, a Certified Fraud Examiner (CFE) and fellow employee of Acme, and tells him that he knows of a major fraud being committed by the chief financial officer (CFO). However. Stefan says he can only provide details if Marten promises him absolute confidentiality. How should Marten respond?

  • A. Agree that the information will be held in confidence, even though Marten knows it will not be
  • B. Not agree to the request for confidentiality
  • C. Tell Stefan that he will try to keep the information as confidential as possible
  • D. Take Stefan's request straight to Acme Inc.'s management

Answer: C


NEW QUESTION # 70
Which of the following statements regarding recommended vendor due diligence procedures is MOST ACCURATE?

  • A. An organization should include a clause in the contract requiring the vendor to report any misconduct before entering into an agreement with them.
  • B. An organization should avoid revealing that it is seeking information about potential vendors prior to starting a relationship with them.
  • C. An organization should subject vendors to an internal audit conducted by the organization's own auditors before agreeing to do business with them.
  • D. An organization should request that new vendors fill out a questionnaire about their background immediately after signing a contract with them.

Answer: A

Explanation:
* Best Practices for Vendor Due Diligence:
* Including a clause requiring vendors to report misconduct demonstrates a commitment to transparency and ethical standards.
* This measure also ensures accountability and provides the organization with critical information about potential issues.
* Analysis of Other Options:
* A. Internal audits: While valuable, conducting internal audits of vendors before an agreement is impractical and costly.
* B. Concealing due diligence efforts: Transparency in due diligence helps build trust with vendors.
* C. Post-contract questionnaires: Due diligence must occur before contracts are signed.
* Conclusion:Including a contractual clause about misconduct reporting is the most accurate recommendation.
References:ACFE guidelines on vendor due diligence and fraud prevention.


NEW QUESTION # 71
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