PROFESSIONAL CFE-FRAUD-PREVENTION-AND-DETERRENCE FREE BRAINDUMPS COVERS THE ENTIRE SYLLABUS OF CFE-FRAUD-PREVENTION-AND-DETERRENCE

Professional CFE-Fraud-Prevention-and-Deterrence Free Braindumps Covers the Entire Syllabus of CFE-Fraud-Prevention-and-Deterrence

Professional CFE-Fraud-Prevention-and-Deterrence Free Braindumps Covers the Entire Syllabus of CFE-Fraud-Prevention-and-Deterrence

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ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Sample Questions (Q130-Q135):

NEW QUESTION # 130
Which of the following theories suggests that, when considering the possibility of violating a law. people are likely to ask themselves. "What will my spouse think if they find out?"

  • A. Social control theory
  • B. Cognitive theory
  • C. Operant theory
  • D. Behavioral theory

Answer: A

Explanation:
* Social Control Theory Overview:
* This theory posits that individuals consider social and personal relationships when deciding whether to commit a crime. They reflect on the potential consequences of their actions on their relationships and social standing.
* Application to the Scenario:
* The question of "What will my spouse think?" aligns directly with social control theory, as it involves weighing personal consequences within a social context.
* Analysis of Other Options:
* B. Operant theory: Focuses on behavior modification through rewards and punishments.
* C. Cognitive theory: Centers on thought processes and decision-making patterns.
* D. Behavioral theory: Examines the external influences on behavior, not personal social relationships.
* Conclusion:Social control theory best explains the scenario.


NEW QUESTION # 131
Which of the following is TRUE regarding the reporting of the fraud risk assessment results7

  • A. The fraud risk assessment report should be delivered in a style most suited to the language of the business
  • B. A fraud risk assessment report should reflect the assessment team's subjective perspective regarding the risks identified
  • C. All of the above
  • D. The fraud risk assessment report should contain a detailed, comprehensive list of every assessment finding

Answer: C


NEW QUESTION # 132
Which of the following is a detective anti-fraud control?

  • A. Hiring policies and procedures
  • B. Independent reconciliations
  • C. Fraud awareness training
  • D. Separation of duties

Answer: C


NEW QUESTION # 133
Which of the following statements is MOST ACCURATE regarding an effective system of anti-fraud controls?

  • A. It deters fraudsters by increasing the perception that fraud will be detected.
  • B. It prioritizes implementing detective controls over preventive controls.
  • C. It fully eliminates the risk of fraud by removing opportunities for misbehavior.
  • D. It focuses more on preventive controls than detective controls.

Answer: A


NEW QUESTION # 134
Which of the following statements about the fraud risk assessment process Is MOST ACCURATE?

  • A. The fraud risk assessment is most effective when management's influence on the process is limited
  • B. The fraud risk assessment can be effectively conducted by people inside or outside of the organization.
  • C. To ensure the independence of the team members, a fraud risk assessment must be conducted by a consultant or other external party.
  • D. If the individuals conducting the fraud risk assessment truly believe that fraud could not happen at the organization, then the assessment process should reflect that belief.

Answer: A


NEW QUESTION # 135
......

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