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To become a CFE, individuals must pass all four sections of the exam and meet certain experience and education requirements. The Fraud Prevention and Deterrence section of the exam is critical to the overall success of the anti-fraud professional, as it provides the foundation for developing and implementing effective fraud prevention programs.

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ACFE CFE-Fraud-Prevention-and-Deterrence (Certified Fraud Examiner - Fraud Prevention and Deterrence) Certification Exam is a widely recognized certification program that is designed to help professionals in the field of fraud examination and prevention. Certified Fraud Examiner - Fraud Prevention and Deterrence Exam certification program is recognized globally and is designed to provide professionals with the necessary knowledge and skills to prevent, detect, and investigate fraud.

ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Sample Questions (Q12-Q17):

NEW QUESTION # 12
According to the results of behavioral studies, such as those conducted by B. F. Skinner, application of punishment to undesired behavior typically results in which of the following?

  • A. Permanent suppression of the undesired behavior
  • B. No effect on the occurrence of the undesired behavior
  • C. Temporary suppression of the undesired behavior
  • D. increase in the occurrence of the undesired behavior

Answer: C


NEW QUESTION # 13
Stevens, a Certified Fraud Examiner (CFE), was hired to conduct a fraud examination at ABC Company. His examination did not reveal any conclusive evidence that fraud had occurred or was occurring. Consequently, ABC's management asked Stevens to state in his official examination report that the organization is free of fraud as a means of assuring the board of directors that the company's anti-fraud controls were effective. Under the ACFE Code of Professional Ethics. Stevens is permitted to comply with management's request based on the findings of his examination.

  • A. False
  • B. True

Answer: A


NEW QUESTION # 14
Which of the following is NOT an effective way to help prevent fraud through the organization's performance measurement and management programs?

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

Answer: B

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 # 15
Maria conducted a fraud examination that led to a valid confession of guilt from Rit a. In Maria's verbal report to her superiors, she stated that, in her opinion. "Rita is guilty of embezzlement." Maria has just violated the ACFE Code of Professional Ethics.

  • A. False
  • B. True

Answer: B


NEW QUESTION # 16
Benjamin, a Certified Fraud Examiner (CFE). was contacted regarding an engagement to investigate a complex money laundering case spanning numerous international jurisdictions and involving multiple cutting-edge technologies. Benjamin had previously attended a seminar on investigating money laundering schemes, but he had no other training or experience in such cases. However, he accepted the engagement and chose to conduct the work himself. Benjamin's conduct would likely be a violation of the ACFE Code of Professional Ethics.

  • A. False
  • B. True

Answer: B


NEW QUESTION # 17
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