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

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Total 100 questions

Question 1

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



Answer : A

Question 2

The objectives of a fraud risk management program include



Answer : D

Question 3

Independent auditors play a critical role in enhancing the reliability of financial information by financial position and performance in compliance with accepted accounting standards.



Answer : A

Question 4

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



Answer : B

Question 5

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.



Answer : B

Question 6

The International Organization of Securities Commissions' (IOSCO) Principles for Auditor Oversight states that auditor oversight should involve a regular review process designed to ascertain whether audit firms adhere to quality control policies and procedures.



Answer : A

Question 7

The Institute of Internal Auditors' (IIA) International Standards for the Professional Practice of Internal Auditing states that



Answer : C

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Total 100 questions