Online Access Free ACFE.CFE-Fraud-Prevention-and-Deterrence.v2026-01-28.q121 Practice Test (Page 15)

CFE-Fraud-Prevention-and-Deterrence Exam Question 66

Charles, the chief executive officer (CEO) of the Baking & Things Corporation, hired Daniela, a Certified Fraud Examiner (CFE), to investigate an embezzlement case. During the investigation, Daniela learns that Charles is involved in an unrelated fraud. What action should Daniela take based on the ACFE Code of Professional Ethics?

A.Daniela should report Charles to law enforcement.

B.Daniela should tell the company's board of directors about Charles.

C.Daniela should immediately resign from the engagement.

D.Daniela should contact the media to report what she found.

CFE-Fraud-Prevention-and-Deterrence Exam Question 67

Maria conducted a fraud examination that led to a valid confession of guilt from Rita. 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.

A.True

B.False

CFE-Fraud-Prevention-and-Deterrence Exam Question 68

Which of the following is one of the three general methods used to control corporate crime?

A.Pressure from changes in the competitive environment

B.Demands from consumers to change

C.Loss of funding from financial institutions

D.Lowered regulatory enforcement by the government

CFE-Fraud-Prevention-and-Deterrence Exam Question 69

Which of the following statements is TRUE according to rational choice theory?

A.Crime originates from a rational and conscious decision made by the perpetrator in order to receive an intended benefit.

B.Crime originates from the application of excessive pressure and influence on the perpetrator by external sources.

C.Crime can be deterred by increasing the potential for financial gain for the perpetrator.

D.Crime can be deterred by decreasing the personal risk to potential perpetrators.

CFE-Fraud-Prevention-and-Deterrence Exam Question 70

Which of the following is NOT one of the three elements that have the most influence on crime according to the routine activities theory?

A.The presence of motivated offenders

B.The absence of capable guardians

C.The lack of societal ethics

D.The availability of suitable targets

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CFE-Fraud-Prevention-and-Deterrence Exam Question 66

CFE-Fraud-Prevention-and-Deterrence Exam Question 67

CFE-Fraud-Prevention-and-Deterrence Exam Question 68

CFE-Fraud-Prevention-and-Deterrence Exam Question 69

CFE-Fraud-Prevention-and-Deterrence Exam Question 70

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