Valid CFE-Fraud-Prevention-and-Deterrence Cram Materials, CFE-Fraud-Prevention-and-Deterrence Test Duration

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ACFE CFE-Fraud-Prevention-and-Deterrence Exam is a rigorous certification program that requires individuals to meet certain eligibility requirements before they can take the exam. To be eligible for the certification program, individuals must have a minimum of two years of professional experience in a field related to fraud prevention and deterrence. In addition, individuals must also meet certain educational requirements, including having a bachelor's degree or higher from an accredited university.

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CFE-Fraud-Prevention-and-Deterrence Test Duration | CFE-Fraud-Prevention-and-Deterrence Latest Dumps Questions

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ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Sample Questions (Q67-Q72):

NEW QUESTION # 67
According to the Committee of Sponsoring Organizations of the Treadway Commission's (COSO) Internal Control- Integrated Framework (the Framework), there are five interrelated components of a company's internal control. Which of the following is NOT among these five components?

A. Risk assessment
B. Monitoring
C. Control activities
D. Ethical culture

Answer: D

Explanation:
* Five Components of COSO's Internal Control Framework:
* A. Control activities: Policies and procedures to ensure objectives are met.
* C. Risk assessment: Identifying and analyzing risks.
* D. Monitoring: Ongoing evaluation of control effectiveness.
* Control environment: Includes the tone at the top and organizational ethics.
* Information and communication: Facilitates the flow of relevant information.
* Explanation of Ethical Culture:
* While ethical culture is critical to the control environment, it is not one of the five standalone components of the framework.
* Conclusion:Ethical culture is not a separate component but a part of the control environment.
References:COSO Internal Control-Integrated Framework documentation.

NEW QUESTION # 68
Which of the following is NOT included in G20/OECD Principles of Corporate Governance (the Principles)?

A. Recognition of the importance of the role of stakeholders in corporate governance
B. A request that governments have in place an appropriate framework to support good corporate governance practices
C. Support for establishing stronger protection for foreign shareholders than for domestic shareholders
D. Guidance regarding appropriate board structures, responsibilities, and procedures

Answer: B

NEW QUESTION # 69
The theory of differential association is used frequently lo explain white-collar criminality. Which of the following is NOT one of the assertions or principles of differential association?

A. Criminal behavior is explained by an individual's general needs and values.
B. Criminal behavior is learned from other people in a process of communication.
C. Criminal behavior is acquired through participation with intimate personal groups.
D. Criminal behavior is learned using the same mechanisms as other learning

Answer: A

Explanation:
Theory of Differential Association:
* This theory suggests that criminal behavior is learned through interaction with others, primarily within intimate groups.
* Principles of the theory include:
* Learning through communication.
* Acquiring criminal knowledge similarly to other forms of learning.
Why A is Incorrect:
* General needs and values, such as poverty or desire for wealth, do not directly explain criminal behavior under this theory. Instead, the behavior is attributed to learned influences from others.
Clarification of Other Options:
* B, C, and D accurately reflect the principles of differential association.

NEW QUESTION # 70
The Committee of Sponsoring Organizations of the Treadway Commission (COSO) defines____________ as
"a process, effected by an entity's board of directors, management, and other personnel, designed to provide reasonable assurance regarding the achievement of objectives relating to operations, reporting, and compliance."

A. Risk assessment
B. Corporate compliance
C. Internal control
D. Fraud risk management

Answer: C

Explanation:
* COSO Definition of Internal Control:
* COSO defines internal control as a process executed by an entity's board, management, and personnel to provide reasonable assurance about achieving objectives in operations, reporting, and compliance.
* Analysis of Options:
* A. Corporate compliance: Corporate compliance focuses on adhering to laws and regulations, not the broader operational objectives.
* B. Fraud risk management: This is a component of internal control, not its definition.
* C. Risk assessment: This is a step within the internal control process but not the overarching process.
* D. Internal control: Matches the COSO definition accurately.
* Conclusion:Internal control is the correct answer as defined by COSO.
References:COSO Internal Control Framework documentation.

NEW QUESTION # 71
According to Silk and Vogel's research, business leaders rationalize legal violations by asserting that the damage done by the violations is diffused among a large number of parties.

A. True
B. False

Answer: A

NEW QUESTION # 72
......

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Valid CFE-Fraud-Prevention-and-Deterrence Cram Materials, CFE-Fraud-Prevention-and-Deterrence Test Duration

CFE-Fraud-Prevention-and-Deterrence Test Duration | CFE-Fraud-Prevention-and-Deterrence Latest Dumps Questions

ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Sample Questions (Q67-Q72):

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