Free Access ACFE.CFE-Fraud-Prevention-and-Deterrence.v2025-05-22.q80 Practice Test (Page 9)

Question 36

Green, a Certified Fraud Examiner (CFE). had an ethical dilemma regarding her business contract with her professional partners. Which of the following sources of guidance would be considered the lowest level of reference to help Green in determining the most ethical course of action?

A.The ACFE Code of Professional Ethics

B.Philosophical principles related to ethics

C.Guidance from her family and friends

D.Contract law

Question 37

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

C.Revenge: too much trust in key employees

D.Desire for recognition, lack of separation of duties

Question 38

In Ihe context of fraud examination, integrity requires all of the following EXCEPT:

A.Independence of mental attitude

B.Avoidance of differences of opinion

C.An ability to analyze situations where no professional rules are specifically applicable and determine right from wrong

D.Subordination of desires for personal gain to the interests of clients, employers, and the public

Question 39

Fraud risks related to regulatory and legal misconduct include all of the following EXCEPT:

A.Conflicts of interest

B.Insider trading

C.Fraudulent customer payments

D.Anti-competitive practices

Question 40

Which of the following is among the board of directors' primary responsibilities related to fraud risk management?

A.Designing the fraud risk management program

B.Punishing fraud perpetrators discovered through fraud risk management activities

C.Overseeing the organization's fraud risk management activities

D.Implementing the fraud risk management program

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Question 36

Question 37

Question 38

Question 39

Question 40

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