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Certified Fraud Examiner - Fraud Prevention and Deterrence Exam

Last Update 16 hours ago Total Questions : 275

The Certified Fraud Examiner - Fraud Prevention and Deterrence Exam content is now fully updated, with all current exam questions added 16 hours ago. Deciding to include CFE-Fraud-Prevention-and-Deterrence practice exam questions in your study plan goes far beyond basic test preparation.

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Question # 81

During an external audit of an organization’s financial statements, Saskia, the external auditor, uncovers significant internal control deficiencies at the organization. She believes these deficiencies could result in a material misstatement of the financial statements. Which of the following should Saskia do regarding these findings?

A.

Saskia should communicate the deficiencies in writing to those charged with governance.

B.

Saskia should suspend the current audit engagement and begin a new audit focused on the internal control deficiencies.

C.

Saskia should provide a written communication about her findings to the relevant regulatory agencies.

D.

Saskia should withdraw from the audit engagement immediately and issue a disclaimer on any prior work performed.

Question # 82

The availability of suitable targets, absence of capable guardians, and presence of motivated offenders are the three most important elements that influence crime according to which of the following criminological theories?

A.

Conditioning theory

B.

Routine activities theory

C.

Rational choice theory

D.

Social control theory

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