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ACFE CFE-Fraud-Prevention-and-Deterrence Dumps

Exam Code:
CFE-Fraud-Prevention-and-Deterrence
Exam Name:
Certified Fraud Examiner - Fraud Prevention and Deterrence Exam
Last Update: Feb 5, 2023
141 Questions
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Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Questions and Answers

Questions 1

XYZ. Inc. is a publicly traded, multi-national corporation. Which of the following statements is TRUE regarding the corporate governance requirements that XYZ is subject to?

Options:

A.

XYZ must comply with the various laws and regulations in the countries in which it operates

B.

XYZ is subject to the Universal Corporate Governance Act because it is a publicly traded corporation.

C.

XYZ is required to comply with G20'OECD Principles of Corporate Governance.

D.

XYZ is not required to comply with any corporate governance requirements because it operates in multiple jurisdictions

Questions 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

Questions 3

Employees should be kept unaware that management is watching for lifestyle and behavior changes In staff members that might indicate fraud.

Options:

A.

True

B.

False

Next Question