Share Latest Feb-2023 CFE-Fraud-Prevention-and-DeterrenceTest Practice Test Questions, Exam Dumps [Q82-Q102]

QUESTION 82
Jenny is a highly respected employee at XYZ Corp. Her husband’s gambling addiction has caused them to have a significant amount of debt. Jenny begins stealing money from the company to cover her husband’s gambling losses. This situation best illustrates which leg of the Fraud Triangle?

QUESTION 83
Which of the following is a detective anti-fraud control?

QUESTION 84
According to the differential reinforcement theory, behavior is weakened when positive rewards are gained or punishment is avoided

QUESTION 85
Maria conducted a fraud examination that led to a valid confession of guilt from Rita. In Maria’s verbal report to her superiors, she stated that, in her opinion. “Rita is guilty of embezzlement.” Maria has just violated the ACFE Code of Professional Ethics.

QUESTION 86
An effective system of internal controls:

QUESTION 87
White, a Certified Fraud Examiner (CFE). was hired to conduct a fraud examination. She did not find fraud, but. in White’s opinion, there were several internal control deficiencies that, if not remediated, could facilitate the occurrence of fraud. Under the ACFE Code of Professional Ethics. White may include her opinion on the controls in her report to management

QUESTION 88
During an external audit, the audit team identifies evidence that management has intentionally omitted some expenses from the company’s financial statements in order to conceal an asset misappropriation scheme. However, the amount of the resulting misstatement does not meet the quantitative materiality threshold for the audit. Which of the following is TRUE regarding this situation?

QUESTION 89
According to Diane Vaughan. which of the following factors increases an organization’s inherent inclination toward committing crime?

QUESTION 90
Employees should be kept unaware that management is watching for lifestyle and behavior changes In staff members that might indicate fraud.

QUESTION 91
Employee anti-fraud education should:

QUESTION 92
The findings of the 2018 Report to the Nations include all of the following EXCEPT:

QUESTION 93
Which of the following is a best practice to ensure a successful fraud reporting program?

QUESTION 94
Which of the following statements regarding recommended vendor due diligence procedures is MOST ACCURATE?

QUESTION 95
In response to an employee s failure to meet performance expectations. a manager demotes the employee to a junior-level position This is an example of what type of behavioral response?

QUESTION 96
Which of the following theories suggests that, when considering the possibility of violating a law. people are likely to ask themselves. “What would my family and friends think if they find out?

QUESTION 97
Which of the following is NOT an effective way to help prevent fraud through the organization’s performance measurement and management programs?

QUESTION 98
Which of the following is FALSE regarding a fraud risk assessment?

QUESTION 99
During a fraud risk assessment, the assessment team determines that it would like to observe the interactions among several employees as they collectively discuss the organization’s current fraud awareness training. Which of the following techniques would be MOST HELPFUL for the team to use in gathering this information?

QUESTION 100
According to the 2018 Report to the Nations, which of the following is the most common method by which frauds are detected?

QUESTION 101
Which of the following Is NOT considered a conflict of Interest that Is prohibited under the ACFE Code of Professional Ethics?

QUESTION 102
_____________Is the criminological theory that presents crime as a conscious decision that can be deterred by reducing opportunities for criminal activity and increasing the personal risk to an Individual of being caught and punished.