ACFE Certified Fraud Examiner CFE-Fraud-Prevention Braindumps

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

1. Which of the following is included in the G20/OECD Principles of Corporate Governance?

A) A call to support the equal treatment of all members of an organization's governing body
B) An examination of the importance of effectively designed and implemented internal control mechanisms within an organization
C) Guidance regarding appropriate board structures, responsibilities, and procedures
D) A requirement for corporations to establish a legal, regulatory, and institutional framework to support good governance practices

2. Which of the following principles of corporate governance pertains to the duty of the organization to act in the best interest of society?

A) Transparency
B) Accountability
C) Responsibility
D) Fairness

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

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

4. According to Diane Vaughan, which of the following factors increases an organization's inherent inclination toward committing crime?

A) Rewards are given to employees who challenge the status quo
B) Management seeks out diversity in attitudes and perspectives when hiring employees
C) All of the above
D) Management links employee performance goals with company performance goals

5. Rosie, a Certified Fraud Examiner (CFE), conducted a fraud examination for her company that led to a confession of guilt from Dean. Which of the following statements in Rosie's verbal report to management would violate the ACFE Code of Professional Ethics?

A) "Dean's confession is supported by the evidence."
B) "The evidence does not support Dean's confession."
C) "Dean confessed to embezzlement."
D) "Dean is guilty of embezzlement."

Solutions: