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Free PDF 2026 Trustable CFE-Fraud-Prevention-and-Deterrence: Test Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Questions FeeACFE CFE-Fraud-Prevention-and-Deterrence exam dumps is a surefire way to get success. DumpsKing has assisted a lot of professionals in passing their ACFE CFE-Fraud-Prevention-and-Deterrence certification test. In case you don't pass the ACFE CFE-Fraud-Prevention-and-Deterrence pdf questions and practice tests, you have the full right to claim your full refund. You can download and test any CFE-Fraud-Prevention-and-Deterrence Exam Questions format before purchase. So don't get worried, start ACFE CFE-Fraud-Prevention-and-Deterrence exam preparation and get successful. ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Sample Questions (Q194-Q199):NEW QUESTION # 194
Which of the following is NOT a way that an organization's fraud risk assessment should be incorporated into the audit process''
A. It should be used to assess whether there is a moderate-to-high risk of management override of internal controls within the moderate-to-high fraud risk areas
B. It should be used to replace the auditor's own identification and assessment of fraud risks.
C. It should be used to increase awareness in the development of audit programs for areas that have been identified as having a moderate-to-high risk of fraud.
D. It should be used to design audit tests to evaluate whether the controls are operating effectively
Answer: B
NEW QUESTION # 195
Which of the following is NOT an effective way to help prevent fraud through the organization's performance measurement and management programs?
A. Providing regular training to ensure that all employees are sufficiently prepared to perform their tasks
B. Including ethics-based metrics as a component of performance evaluations
C. Establishing loosely defined job descriptions that allow employees flexibility in their roles
D. Tying employee compensation to reasonable organizational performance goals
Answer: C
NEW QUESTION # 196
Which of the following is NOT a responsibility of the organization's board of directors?
A. Directing employees to execute business activities
B. Assessing the strategy and underlying purpose of management's decisions and actions
C. Acting as guardians of the organization's resources and assets
D. Serving as the intermediaries between shareholders and management
Answer: A
Explanation:
Responsibilities of the Board of Directors:
* The board is primarily responsible for oversight, governance, and ensuring the organization operates in the best interest of stakeholders. Key responsibilities include:
* Acting as intermediaries between shareholders and management.
* Safeguarding resources and assets.
* Assessing management's strategies and decisions.
Why C is Correct:
* Directing employees is a management responsibility, not a board function. The board focuses on oversight rather than operational execution.
References:
* ACFE governance principles emphasize the separation of oversight and operational roles.
NEW QUESTION # 197
According to Diane Vaughan. which of the following factors increases an organization's inherent inclination toward committing crime?
A. Management encourages employee loyalty through social functions
B. Rewards are given to employees who challenge the status quo
C. Management separates employee performance goals from company performance goals
D. All of the above
Answer: C
Explanation:
Diane Vaughan's Theory on Organizational Crime:
* Vaughan argued that organizational environments prone to crime exhibit a "normalization of deviance," often influenced by management decisions that misalign employee incentives with organizational objectives.
Why C is Correct:
* Misaligned goals create conflicting priorities, increasing the likelihood of unethical behavior to meet individual or team objectives.
Why Other Options are Incorrect:
* A: Challenging the status quo promotes innovation and ethical accountability.
* B: Social functions fostering loyalty do not inherently encourage crime.
NEW QUESTION # 198
Which of the following is FALSE regarding fraud examiners responsibilities under the ACFE Code of Professional Ethics?
A. Fraud examiners must obtain and document evidence in a manner that ensures that the chain of custody is preserved
B. Confidential information provided to fraud examiners by their clients is considered privileged and therefore legally exempt from disclosure in all circumstances
C. In determining what information to include in a fraud examination report, fraud examiners should try to decide what users will consider important and material
D. If fraud examiners become aware of a situation that might appear to others as though they have a conflict of interest they should immediately disclose the situation to company management
Answer: C
NEW QUESTION # 199
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