Acfe dumpskey certified Fraud Examiner Cfe-fraud-prevention-and-deterrence Full Course Free by Cian q85 vce pdf

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ACFE CFE-Fraud-Prevention-and-Deterrence Exam Overview :

Exam Name:	Certified Fraud Examiner - Fraud Prevention and Deterrence Exam
Exam Code:	CFE-Fraud-Prevention-and-Deterrence Dumps
Vendor:	ACFE	Certification:	Certified Fraud Examiner
Questions:	234 Q&A's	Shared By:	cian

Question 68

Which of the following is TRUE regarding International Standard on Auditing (ISA) 240?

Options:

ISA 240 requires auditors to effectively raise awareness about the risk of fraud within the audited organization.

ISA 240 establishes standards regarding the auditor's responsibility to consider fraud in an audit of financial statements.

ISA 240 establishes auditors as being primarily responsible for the prevention and detection of fraud within an organization.

ISA 240 creates requirements for management regarding the establishment of a holistic fraud risk management program.

Discussion

Question 69

Which of the following Is FALSE regarding proactive fraud auditing procedures?

Options:

Fraud audit procedures should be designed to incorporate an element of surprise

Analytical review of the financial statements is best used to uncover small frauds that might be missed by other detection methods

Fraud assessment questioning techniques are most appropriately used as part of the normal audit process

Implementing proactive fraud audit procedures demonstrates management's intention to aggressively look for possible fraudulent conduct

Discussion

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Question 70

Which of the following is included in the G20/OECD Principles of Corporate Governance?

Options:

A requirement for a corporate governance framework that protects the exercise of management’s rights.

Support for the equal treatment of all members of an organization’s governing body.

A request that governments implement effective internal controls to support good corporate governance practices.

An emphasis on the importance of timely, accurate and transparent disclosure mechanisms.