ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence : CFE-Fraud-Prevention Exam Questions

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ACFE CFE-Fraud-Prevention Exam Syllabus Topics:

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

1. Willow, Inc. has a complex organizational structure with many specialized departments. The structure of Willow, Inc. increases the likelihood that fraud will go undetected within the organization.

A) True
B) False

2. In the area of criminological theory, deterrence is the theory that tries to prevenl crime by using the threat of criminal sanctions.

A) True
B) False

3. A professional organization's code of conduct serves which of the following purposes?

A) A code acts as a substitute for legal and regulatory requirements that apply to the profession.
B) A code facilitates practical enforcement and internal discipline throughout a profession.
C) A code provides answers to all ethical dilemmas that the organization's members might encounter.
D) A code offers fewer and less direct solutions to professional ethical dilemmas than might exist under general ethical principles.

4. According to International Organization for Standardization (ISO) 31000:2018, an organization's risk management program should be proportionate to the organization's specific operations and objectives.

A) True
B) False

5. Which of the following is TRUE regarding the G20/OECD Principles of Corporate Governance?

A) They are intended to be applicable in emerging markets but not in developed economies.
B) They state that a corporate governance framework should promote transparent and fair markets and the efficient allocation of resources.
C) They are required to be implemented by all corporations in the jurisdictions that have officially adopted them.
D) They assert that a corporate governance framework should ensure that the treatment of shareholders differs based on the class of stock they own.

Solutions: