ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Practice Test

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

Which of the following statements Is TRUE regarding how fraud examiners should exercise professional skepticism during a fraud examination engagement?

According to the 2020 Report to the Nations, which of the following is the MOST COMMON method by which frauds are detected?

In identifying the inherent fraud risks that could apply to the organization, the fraud risk assessment team should discuss:

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?

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

In the area of criminological theory, deterrence is the theory that tries to prevenl crime by using the threat of criminal sanctions.