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ACFE CFE-Fraud-Prevention-and-Deterrence Exam With Confidence Using Practice Dumps

Exam Code:
CFE-Fraud-Prevention-and-Deterrence
Exam Name:
Certified Fraud Examiner - Fraud Prevention and Deterrence Exam
Certification:
Vendor:
Questions:
255
Last Updated:
Jul 2, 2025
Exam Status:
Stable
ACFE CFE-Fraud-Prevention-and-Deterrence

CFE-Fraud-Prevention-and-Deterrence: Certified Fraud Examiner Exam 2025 Study Guide Pdf and Test Engine

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Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Questions and Answers

Question 1

According to the Committee of Sponsoring Organizations of the Treadway Commission (COSO).________Is "a process.

effected by an entity's board of directors, management, and other personnel, designed to provide reasonable assurance regarding the achievement of objectives relating to operations, reporting, and compliance."

Options:

A.

Operational risk assessment

B.

Internal control

C.

Fraud risk management

D.

Financial reporting

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Question 2

Which of the following Is FALSE regarding proactive fraud auditing procedures?

Options:

A.

Fraud audit procedures should be designed to incorporate an element of surprise

B.

Analytical review of the financial statements is best used to uncover small frauds that might be missed by other detection methods

C.

Fraud assessment questioning techniques are most appropriately used as part of the normal audit process

D.

Implementing proactive fraud audit procedures demonstrates management's intention to aggressively look for possible fraudulent conduct

Question 3

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

Options:

A.

Including ethics-based metrics as a component of performance evaluations

B.

Providing regular training to ensure that all employees are sufficiently prepared to perform their tasks

C.

Establishing loosely defined job descriptions that allow employees flexibility in their roles

D.

Tying employee compensation to reasonable organizational performance goals