[Jan-2026] ACFE CFE-Fraud-Prevention-and-Deterrence Actual Questions and Braindumps [Q14-Q36]

NEW QUESTION 14
Which of the following is NOT included in the five fraud risk management principles described

NEW QUESTION 15
Article II of the ACFE Code of Professional Ethics prohibits illegal or unethical conduct, but it allows exceptions for unknowing violations of the law

NEW QUESTION 16
Fraud risks related to corruption include all of the following EXCEPT;

NEW QUESTION 17
Stevens, a Certified Fraud Examiner (CFE), was hired to conduct a fraud examination at ABC Company. His examination did not reveal any conclusive evidence that fraud had occurred or was occurring. Consequently, ABC’s management asked Stevens to state in his official examination report that the organization is free of fraud as a means of assuring the board of directors that the company’s anti-fraud controls were effective.
Under the ACFE Code of Professional Ethics. Stevens is permitted to comply with management’s request based on the findings of his examination.

NEW QUESTION 18
Fraud risks related to regulatory and legal misconduct include all of the following EXCEPT:

NEW QUESTION 19
Which of the following is a TRUE statement regarding the role of a well-designed organizational structure as part of an anti-fraud program?

NEW QUESTION 20
Mario is charged with implementing a fraud reporting program on behalf of his organization. Which of the following is a best practice that Mario should follow to ensure that the program is successful?

NEW QUESTION 21
According to Silk and Vogel’s research, which of the following is one of the ways that businesses rationalize illegal conduct?

NEW QUESTION 22
Which of the following would MOST LIKELY be a violation of the ACFE Code of Professional Ethics?

NEW QUESTION 23
Which of the following statements is FALSE?

NEW QUESTION 24
Who is ultimately responsible lor ensuring the effectiveness of the organization’s anti-fraud program?

NEW QUESTION 25
Who is ultimately responsible lor ensuring the effectiveness of the organization’s anti-fraud program?

NEW QUESTION 26
International Standard on Auditing (ISA) 240 establishes auditors as being primarily responsible for the establishment of anti-fraud internal controls within an organization.

NEW QUESTION 27
Maria conducted a fraud examination that led to a valid confession of guilt from Rit a. 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.

NEW QUESTION 28
Which of the following Is one of the recommendations made by the National Commission on Fraudulent Financial Reporting (the Treadway Commission) to reduce the probability of fraud in financial reports?

NEW QUESTION 29
Which of the following is one of the four recommendations made by the National Commission on Fraudulent Financial Reporting (the Treadway Commission) to reduce the probability of fraud in financial reports?

NEW QUESTION 30
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?”

NEW QUESTION 31
According to behaviorists such as B. F. Skinner, which of the following scenarios is MOST LIKELY to occur when an undesired behavior is punished?

NEW QUESTION 32
The existence of many specialized departments within a company generally decreases the overall risk of fraud within the organization.

NEW QUESTION 33
The availability of suitable targets, absence of capable guardians, and presence of motivated offenders are the three most important elements that influence crime according to which of the following criminological theories?

NEW QUESTION 34
Mary is charged with implementing a fraud reporting program on behalf of her organization. Which of the following is a best practice that Mary should follow to ensure that the program is successful?

NEW QUESTION 35
Which of the following would MOST LIKELY be a violation of the ACFE Code of Professional Ethics?

NEW QUESTION 36
International Standard on Auditing (ISA) 240 establishes auditors as being primarily responsible for the establishment of anti-fraud internal controls within an organization.