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The ACFE CFE-Fraud-Prevention-and-Deterrence Exam is a certification exam that is designed to test the knowledge and understanding of individuals in the field of fraud prevention and deterrence. The exam covers a wide range of topics, including fraud prevention techniques, fraud detection methods, and the legal and regulatory framework surrounding fraud. The exam is designed for professionals who work in fields such as auditing, accounting, law enforcement, and investigation.

The ACFE CFE-Fraud-Prevention-and-Deterrence Certification Exam is ideal for professionals who are involved in fraud prevention and detection, such as auditors, investigators, forensic accountants, and compliance professionals. The certification exam is designed to help professionals develop a deep understanding of the various types of fraud, including asset misappropriation, financial statement fraud, and corruption. It also covers the legal and ethical considerations when investigating fraud, as well as the different methods and tools used in fraud prevention and detection.

ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Sample Questions (Q57-Q62):

NEW QUESTION # 57
Which of the following is TRUE regarding corporate governance?

A. An entity's corporate governance structure specifies the distribution of rights and responsibilities among the different participants in the organization
B. Effective corporate governance practices are most necessary in an organization in which the owners are also the individuals responsible for setting the corporate strategy.
C. Fraud risk management is considered to be the foundation of effective corporate governance
D. Corporate governance's primary purpose is to ensure the accuracy of the organization's financial reports

Answer: C

NEW QUESTION # 58
Which of the following is an example of organizational crime?

A. Management of several pharmaceutical companies engaging in a price fixing scheme
B. An HR employee adding a ghost employee to the payroll and misappropriating the paychecks
C. A sales manager using a corporate credit card for personal expenses
D. An insurance claims agent conspiring with customers to file false insurance claims and share the proceeds

Answer: A

NEW QUESTION # 59
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. Providing regular training to ensure that all employees are sufficiently prepared to perform their tasks
C. Including ethics-based metrics as a component of performance evaluations
D. Tying employee compensation to reasonable organizational performance goals

Answer: A

NEW QUESTION # 60
Which of the following is an example of organizational crime?

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

Answer: D

NEW QUESTION # 61
Which of the following principles of corporate governance pertains to the duty of the organization to act in the best interest of society?

A. Transparency
B. Fairness
C. Responsibility
D. Accountability

Answer: C

NEW QUESTION # 62
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