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CFE-Fraud-Prevention-and-Deterrence Valid Test Topics & Test CFE-Fraud-Prevention-and-Deterrence Dump

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2025 ACFE CFE-Fraud-Prevention-and-Deterrence: Newest Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Valid Test Topics

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ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Sample Questions (Q169-Q174):

NEW QUESTION # 169
Which of the following criminological theories asserts that the three elements that have the most influence on crime are the availability of suitable targets, absence of capable guardians, and presence of motivated offenders?

A. Routine activities theory
B. Differential association theory
C. Rational choice theory
D. Social control theory

Answer: A

Explanation:
Key Elements of Routine Activities Theory:
* This criminological theory asserts that crime is likely when three conditions converge:
* Availability of suitable targets.
* Absence of capable guardians (e.g., security or oversight).
* Presence of motivated offenders.
Why C is Correct:
* Routine activities theory focuses on the environmental and situational factors that facilitate crime, making it distinct from other criminological theories.
Why Other Options are Incorrect:
* A (Rational choice theory): Focuses on individual decision-making.
* B (Differential association theory): Emphasizes learning criminal behavior through interaction.
* D (Social control theory): Focuses on societal bonds preventing crime.

NEW QUESTION # 170
Which of the following is one of the four recommendations made by the National Commission on Fraudulent Financial Reporting (the Treadway Commission) to reduce the probability of fraud in financial reports?

A. Assign oversight of the hotline reporting program to company shareholders
B. Have a mandatory independent finance committee
C. Provide adequate resources and authority to the internal audit function
D. Develop a written charter for the audit committee

Answer: C

Explanation:
The Treadway Commission emphasizes improving internal controls, which include strengthening the internal audit function. Providing adequate resources and authority to the internal audit function ensures that it operates independently and effectively, which is critical for preventing and detecting fraud. The internal audit function can evaluate financial reporting systems, detect irregularities, and provide valuable recommendations for improvement. This recommendation aligns with the goal of reducing fraud and ensuring reliable financial reporting.

NEW QUESTION # 171
Which of the following is an example of organizational crime?

A. A salesman offering bribes to secure a contract
B. An accounting clerk forging company checks to herself
C. Management of several construction companies engaging in bid rigging
D. doctor conspiring with patients to file false health care insurance claims

Answer: B

NEW QUESTION # 172
Which of the following theories suggests that, when considering the possibility of violating a law. people are likely to ask themselves. "What will my spouse think if they find out?"

A. Cognitive theory
B. Social control theory
C. Behavioral theory
D. Operant theory

Answer: B

Explanation:
* Social Control Theory Overview:
* This theory posits that individuals consider social and personal relationships when deciding whether to commit a crime. They reflect on the potential consequences of their actions on their relationships and social standing.
* Application to the Scenario:
* The question of "What will my spouse think?" aligns directly with social control theory, as it involves weighing personal consequences within a social context.
* Analysis of Other Options:
* B. Operant theory: Focuses on behavior modification through rewards and punishments.
* C. Cognitive theory: Centers on thought processes and decision-making patterns.
* D. Behavioral theory: Examines the external influences on behavior, not personal social relationships.
* Conclusion:Social control theory best explains the scenario.
References:Criminological theories referenced in ACFE study materials.

NEW QUESTION # 173
Which of the following is a detective anti-fraud control?

A. Independent reconciliations
B. Fraud awareness training
C. Separation of duties
D. Hiring policies and procedures

Answer: C

NEW QUESTION # 174
......

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