Online Access Free ACFE.CFE-Fraud-Prevention-and-Deterrence.v2026-01-28.q121 Practice Test (Page 21)

CFE-Fraud-Prevention-and-Deterrence Exam Question 96

During a fraud risk assessment, the assessment team determines that it would like to observe the interactions among several employees as they collectively discuss the organization's current fraud awareness training.
Which of the following techniques would be MOST HELPFUL for the team to use in gathering this information?

A.Focus groups

B.Surveys

C.Anonymous feedback mechanisms

D.Interviews

CFE-Fraud-Prevention-and-Deterrence Exam Question 97

Which of the following is a responsibility of an organization's board of directors?

A.Serving as the intermediary between staff-level employees and management.

B.Assessing the strategy and underlying purpose of management's decisions and actions.

C.Electing the company shareholders and supervising their decisions and actions.

D.Directing employees to organize and execute business activities.

CFE-Fraud-Prevention-and-Deterrence Exam Question 98

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

A.Violations are caused by innocent errors in judgment rather than economic necessity.

B.Corporate violations that involve large sums of money are often spread among so many organizations that each gains very little individually.

C.Government regulation is unnecessary because the matters being regulated are unimportant.

D.Government regulations are justified because the additional costs of regulations and bureaucratic procedures increase government profits.

CFE-Fraud-Prevention-and-Deterrence Exam Question 99

Beezie, a Certified Fraud Examiner (CFE), took an introductory class in computer forensics. When a client thought there might be evidence of a crime on their computer, Beezie decided to conduct a forensic examination of the computer even though she had no experience or advanced training in this area. Which of the following is TRUE regarding Beezie's conduct?

A.Beezie's conduct would be a violation of the ACFE Code of Professional Ethics only if she also violated the law.

B.Beezie's conduct would be a violation of the ACFE Code of Professional Ethics only if she did not find the fraudster.

C.Beezie's conduct would be a violation of the ACFE Code of Professional Ethics.

D.Beezie's conduct would not be a violation of the ACFE Code of Professional Ethics.

CFE-Fraud-Prevention-and-Deterrence Exam Question 100

According to Steve Albrecht's research,______is the most common personal characteristic motivating fraudsters, and ________ is the most common organization-environment factor motivating fraudsters.

A.High personal debt; lack of separation of duties

B.Revenge: too much trust in key employees

C.Living beyond their means, too much trust in key employees

D.Desire for recognition, lack of separation of duties

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CFE-Fraud-Prevention-and-Deterrence Exam Question 96

CFE-Fraud-Prevention-and-Deterrence Exam Question 97

CFE-Fraud-Prevention-and-Deterrence Exam Question 98

CFE-Fraud-Prevention-and-Deterrence Exam Question 99

CFE-Fraud-Prevention-and-Deterrence Exam Question 100

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