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[General] Pass Guaranteed Quiz 2026 ACFE CFE-Fraud-Prevention-and-Deterrence–High Pass-Rat

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【General】 Pass Guaranteed Quiz 2026 ACFE CFE-Fraud-Prevention-and-Deterrence–High Pass-Rat

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ACFE CFE-Fraud-Prevention-and-Deterrence Certification Exam is a professional certification offered by the Association of Certified Fraud Examiners (ACFE). Certified Fraud Examiner - Fraud Prevention and Deterrence Exam certification is designed to validate the expertise and knowledge of professionals in the field of fraud prevention and deterrence. Certified Fraud Examiner - Fraud Prevention and Deterrence Exam certification exam covers a wide range of topics, including fraud prevention, detection and investigation, ethics, and legal issues related to fraud.
ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Sample Questions (Q213-Q218):NEW QUESTION # 213
Fraud risks related to corruption include all of the following EXCEPT;
  • A. Receipt of kickbacks
  • B. Payment of bribes
  • C. Aiding and abetting vendor fraud
  • D. Espionage by competitors
Answer: D
Explanation:
Corruption and Fraud Risks:
* Corruption involves abuse of power for personal or organizational gain and includes bribery, kickbacks, and aiding vendor fraud.
Why B is Correct:
* Espionage by competitors is not typically classified as corruption, as it does not directly involve abuse of internal authority or a relationship of trust. It is instead an external threat.
Other Options:
* A, C, and D are classical examples of corruption-related fraud risks.

NEW QUESTION # 214
Which of the following is FALSE regarding the process of defining the objective of the fraud risk management program?
  • A. Management must assign a quantitative measure to its risk appetite so that it can accurately measure the fraud risk management program's effectiveness.
  • B. Management should examine previous fraud occurrences to determine how the ideal fraud risk management program would have prevented tnem.
  • C. Management should tailor the detailed objectives of the fraud risk management program to the organization's specific needs and goals.
  • D. Management must balance the investment in anti-fraud controls with the benefit of those controls and the amount of risk it is willing to accept.
Answer: A

NEW QUESTION # 215
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. Including ethics-based metrics as a component of performance evaluations
  • C. Providing regular training to ensure that all employees are sufficiently prepared to perform their tasks
  • D. Establishing loosely defined job descriptions that allow employees flexibility in their roles
Answer: D
Explanation:
* Fraud Prevention Through Performance Managementerformance 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 # 216
Which of the following Is FALSE regarding proactive fraud auditing procedures?
  • A. Fraud assessment questioning techniques are most appropriately used as part of the normal audit process
  • B. Fraud audit procedures should be designed to incorporate an element of surprise
  • C. Analytical review of the financial statements is best used to uncover small frauds that might be missed by other detection methods
  • D. Implementing proactive fraud audit procedures demonstrates management's intention to aggressively look for possible fraudulent conduct
Answer: C
Explanation:
* Proactive Fraud Auditing Procedures:
* Analytical reviews are effective for identifying large or unusual trends and anomalies, not necessarily small frauds.
* Other tools, such as detailed transaction testing, are better suited for uncovering small frauds.
* Analysis of Other Options:
* A. Element of surprise: A key feature of fraud audits.
* C. Fraud assessment questioning: Valid as part of the audit process.
* D. Management's intentions: Proactive procedures signal a strong stance against fraud.
* Conclusion:Option B is false because analytical reviews are better at detecting significant anomalies rather than small frauds.

NEW QUESTION # 217
Which of the following is FALSE regarding the fraud risk assessment team?
  • A. The team members should have experience in gathering and eliciting information
  • B. The team should consist of individuals with diverse knowledge, skills, and perspectives.
  • C. The team members might include both internal and external sources
  • D. The team size should be limited to a maximum of three individuals.
Answer: D

NEW QUESTION # 218
......
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