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To be eligible to take the CFE-Fraud-Prevention-and-Deterrence exam, candidates must be members of the Association of Certified Fraud Examiners (ACFE) and meet certain education and experience requirements. These requirements include a bachelor’s degree or equivalent, at least two years of professional experience in fraud prevention or detection, and a satisfactory background check.

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Passing the CFE-Fraud-Prevention-and-Deterrence exam demonstrates a high level of expertise in fraud prevention and deterrence. It can lead to career advancement opportunities, increased credibility and recognition, and a greater understanding of fraud prevention strategies and techniques. Additionally, maintaining the CFE certification requires ongoing education and adherence to professional standards, ensuring that certified professionals stay up-to-date on the latest developments in the anti-fraud field.

ACFE Certified Fraud Examiner – Fraud Prevention and Deterrence Exam Sample Questions (Q43-Q48):

According to the 2020 Report to the Nations.___________schemes ate the MOST COMMON form of occupational fraud, while_________schemes are the MOST COSTLY form of occupational fraud.

  • A. Asset misappropriation; corruption
  • B. Financial statement fraud: corruption
  • C. Asset misappropriation: financial statement fraud
  • D. Corruption, asset misappropriation

Answer: B

Which of the following is FALSE regarding a fraud risk assessment?

  • A. The objective of the assessment is to provide an estimate of the organization s fraud losses
  • B. The assessment should be used to improve employee fraud awareness
  • C. The assessment team should consider how employees behave as part of its assessment
  • D. The designation of an area as being high risk does not conclusively mean that fraud is occurring there

Answer: A

Gregory, an internal auditor, and Brandon, the company’s purchasing manager, have had several heated disagreements over purchasing procedures and policies. Gregory has just been told that he will be the lead on the company’s fraud risk assessment. During the fraud risk assessment. Gregory should:

  • A. Include his disagreements with Brandon as a factor when assessing the risk of fraud in the purchasing function.
  • B. Automatically designate the purchasing function as a high-risk area.
  • C. Have someone else perform the fraud risk assessment work related to the purchasing function
  • D. Confront Brandon about the disagreements and discuss how they increase the organization’s risk of fraud-

Answer: A

Which of the following is an example of organizational crime?

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

Answer: B

Which of the following is among the audit committee s primary responsibilities related to fraud risk management?

  • A. Designing the fraud risk management program
  • B. Implementing the fraud risk management program
  • C. Understanding how internal and external audit strategies address fraud risk
  • D. Punishing fraud perpetrators discovered through fraud risk management activities

Answer: A


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