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Exam Code: CFE-Fraud-Prevention-and-Deterrence

Exam Name: Certified Fraud Examiner - Fraud Prevention and Deterrence Exam

Version: V13.25

Q & A: 72 Questions and Answers

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NEW QUESTION: 1
Which object privileges can be granted on a view?
A. DELETE, INSERT, SELECT, UPDATE
B. ALTER, DELETE, INSERT, SELECT
C. none
D. DELETE, INSERT,SELECT
Answer: A
Explanation:
Object privilege on VIEW is DELETE, INSERT, REFERENCES, SELECT and UPDATE.
Incorrect
answer: AObject
privilege on VIEW is DELETE, INSERT, REFERENCES, SELECT and UPDATE BObject privilege on VIEW is DELETE, INSERT, REFERENCES, SELECT and UPDATE CObject privilege on VIEW is DELETE, INSERT, REFERENCES, SELECT and UPDATE
Refer: Introduction to Oracle9i: SQL, Oracle University Study Guide, 13-12

NEW QUESTION: 2
For an entity's financial statements to be presented fairly in conformity with generally accepted accounting
principles, the principles selected should:
A. Be applied on a basis consistent with those followed in the prior year.
B. Reflect transactions in a manner that presents the financial statements within a range of acceptable
limits.
C. Be approved by the Auditing Standards Board or the appropriate industry subcommittee.
D. Match the principles used by most other entities within the entity's particular industry.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. Financial statements are presented fairly in conformity with GAAP when there are no
material misstatements included therein. The fact that there may occasionally be immaterial misstatements
means that the financial statements are correct "within a range of acceptable limits."
Choice "A" is incorrect. Accounting principles may change from year to year. As long as such changes are
properly accounted for, the financial statements are still in conformity with GAAP.
Choice "B" is incorrect. The AICPA and the FASB determine GAAP, not the Auditing Standards Board.
Choice "D" is incorrect. There is no requirement that an entity's financial statements be prepared in
accordance with prevalent industry practices in order to be in conformity with GAAP

NEW QUESTION: 3
A technician has received a report that details the need for a patch and a complete list of the affected systems.
Which of the following activities MOST likely generated the report?
A. Packet analysis
B. Vulnerability scanning
C. Port enumeration
D. Baseline review
Answer: B

NEW QUESTION: 4
Which view provides information on the backup status of the datafiles in the database?
A. V$TABLESPCE_BACKUP
B. V$DATAFILE_BACKUP
C. V$BACKUP
D. V$BACKUP_STATUS
E. V$BACKUP_DATAFILE
Answer: C
Explanation:
Explanation/Reference:
Explanation:

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