ACFE CFE-Fraud-Prevention test insides dumps : Certified Fraud Examiner - Fraud Prevention and Deterrence Exam

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ACFE CFE-Fraud-Prevention Exam Syllabus Topics:

ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Sample Questions:

1. According to ACFE research, which of the following is the MOST COMMON method for detecting occupational fraud?

A) Document examination
B) Tips
C) Internal audit
D) Management review

2. According to Steve Albrecht's research,______is the most common personal characteristic motivating fraudsters, and ________ is the most common organization-environment factor motivating fraudsters.

A) Revenge: too much trust in key employees
B) High personal debt; lack of separation of duties
C) Desire for recognition, lack of separation of duties
D) Living beyond their means, too much trust in key employees

3. An organization conducts ethics training only during new-hire orientation and never again. Which statement is MOST accurate?

A) Ongoing ethics communication and reinforcement are more effective
B) Training is unnecessary if a hotline exists
C) One-time training is generally sufficient
D) Ethics training increases fraud risk

4. During a fraud risk assessment, the assessment team is seeking information on the ethical tone set by upper and middle managers. The team members determine that, for this task, they would like to get candid one-on-one feedback from employees away from their peers. Which of the following techniques would be most helpful for them to use in gathering this information?

A) Anonymous feedback mechanisms
B) Focus groups
C) Surveys
D) Interviews

5. The theory of differential association is used frequently lo explain white-collar criminality. Which of the following is NOT one of the assertions or principles of differential association?

A) Criminal behavior is explained by an individual's general needs and values.
B) Criminal behavior is learned from other people in a process of communication.
C) Criminal behavior is learned using the same mechanisms as other learning
D) Criminal behavior is acquired through participation with intimate personal groups.

Solutions: