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CFE-Fraud-Prevention-and-Deterrence Valid Test Blueprint | Professional CFE-Fraud-Prevention-and-Deterrence Valid Study Guide: Certified Fraud Examiner - Fraud Prevention and Deterrence Exam 100% Pass

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ACFE CFE-Fraud-Prevention-and-Deterrence Certification Exam is an important credential for professionals who are responsible for preventing and detecting fraud in their organizations. Certified Fraud Examiner - Fraud Prevention and Deterrence Exam certification demonstrates a professional's commitment to ethical standards and provides employers with a reliable measure of a candidate's expertise in fraud prevention and deterrence.

The Certified Fraud Examiner - Fraud Prevention and Deterrence (CFE-Fraud-Prevention-and-Deterrence) Exam is a certification exam offered by the Association of Certified Fraud Examiners (ACFE). CFE-Fraud-Prevention-and-Deterrence Exam is designed for professionals who want to specialize in the prevention and detection of fraud within their organizations. The CFE-Fraud-Prevention-and-Deterrence Exam tests the candidates on their knowledge and understanding of fraud prevention, detection, and investigation techniques.

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ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Sample Questions (Q62-Q67):

NEW QUESTION # 62
According to Diane Vaughan. which of the following factors increases an organization's inherent inclination toward committing crime?

A. Rewards are given to employees who challenge the status quo
B. All of the above
C. Management separates employee performance goals from company performance goals
D. Management encourages employee loyalty through social functions

Answer: D

NEW QUESTION # 63
According to the routine activities theory, all of the following are important elements that influence crime EXCEPT:

A. The availability of suitable targets
B. The absence of capable guardians
C. The lack of accountability for misdeeds
D. The presence of motivated offenders

Answer: C

Explanation:
Routine activities theory identifies three main elements necessary for crime: a motivated offender, a suitable target, and the absence of capable guardians. The lack of accountability for misdeeds is not part of this theory, as it focuses on situational factors that facilitate criminal opportunities rather than broader social or institutional factors.

NEW QUESTION # 64
Which of the following is NOT an effective way to help prevent fraud through the organization's performance measurement and management programs?

A. Establishing loosely defined job descriptions that allow employees flexibility in their roles
B. Including ethics-based metrics as a component of performance evaluations
C. Tying employee compensation to reasonable organizational performance goals
D. Providing regular training to ensure that all employees are sufficiently prepared to perform their tasks

Answer: D

Explanation:
Fraud Prevention Through Performance Management:Performance measurement and management programs can play a role in preventing fraud by ensuring accountability, setting ethical expectations, and reinforcing organizational goals.
Analysis of Options:
A: Ethics-based metrics:Encourages accountability and reduces fraud risks.
B: Regular training:Ensures employees are competent, reducing errors and opportunities for fraud.
D: Reasonable performance goals:Prevents pressure to commit fraud by setting realistic benchmarks.
C: Loosely defined job descriptions:This creates ambiguity, reduces accountability, and increases the risk of fraud, making it ineffective.
Conclusion:Option C is not an effective way to prevent fraud.
References:ACFE fraud prevention strategies and organizational best practices.

NEW QUESTION # 65
In response to a risk identified during a fraud risk assessment, management decides to implement additional internal control measures. This response is known as:

A. Avoiding the risk
B. Transferring the risk
C. Mitigating the risk
D. Assuming the risk

Answer: C

Explanation:
* Understanding Fraud Risk Management Responses:
* Risk mitigation refers to implementing controls or measures to reduce the likelihood or impact of a risk.
* In this case, by implementing additional internal controls, management aims to mitigate the identified fraud risk.
* Definition of Other Options:
* A. Assuming the risk: This refers to accepting the risk without taking action to mitigate it. This is generally done when the risk is deemed tolerable.
* C. Avoiding the risk: This involves changing business practices or ceasing activities to eliminate the risk entirely.
* D. Transferring the risk: This occurs when the responsibility for the risk is shifted to another party, such as through insurance.
* Conclusion:The described response clearly aligns with risk mitigation, as it focuses on reducing the risk through internal control measures.

NEW QUESTION # 66
Which of the following is an example of organizational crime?

A. A doctor conspiring with patients to Tile false health care insurance claims
B. An accounting clerk forging company checks to herself
C. Management of several construction companies engaging In bid rigging
D. A salesman offering bribes to secure a contract

Answer: C

NEW QUESTION # 67
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