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CFE-FP-D student - Fraud Prevention and Deterrence Updated: 2023

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Exam Code: CFE-FP-D Fraud Prevention and Deterrence student June 2023 by Killexams.com team
Fraud Prevention and Deterrence
ACFE Prevention student

Other ACFE exams

CFEX Certified Fraud Examiner (CFEX)
CFE-FP-D Fraud Prevention and Deterrence
CFE-FT-FS CFE Financial Transactions and Fraud Schemes Certified Fraud Examiner
CFE-INVESTIGATIONS CFE Investigation Certified Fraud Examiner

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Fraud Prevention and Deterrence Certified Fraud Examiner
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Question: 38
Which of the following statements is FALSE regarding an organization’s fraud risk management program?
A. The program must include mechanisms to monitor and identify breaches in compliance.
B. The responsibility of handling suspected incidents of noncompliance should be delegated to someone outside of the
company.
C. Formal sanctions for intentional noncompliance should be well-publicized throughout the company
D. There should be measures in place to address failures in the design or operation of anti-fraud controls, as well as
fraud occurrences
Answer: B
Question: 39
Susannah Is conducting an external audit of a company In a jurisdiction that is subject to International Standards on
Auditing (ISAs). While undertaking her audit procedures, she discovers evidence that senior management has been
fraudulently manipulating the financial statements .
Which of the following is Susannah’s BEST response to these findings?
A. Susannah should confront management with her audit findings and try to get a confession.
B. Susannah should Immediately report her findings to the secunties regulators
C. Susannah should report her findings to the audit committee of the board of directors.
D. Susannah should not disclose her findings to any other parties due to client confidentiality.
Answer: C
Question: 40
Jones, an accounting manager for a software company, wants to Strengthen her team’s adherence to the company’s
formal accounting policies and procedures and reduce the number of process exceptions they experience.
According to behaviorist theories, which of the following options would be the most effective way for Jones to
condition her staff to follow the company’s formal accounting processes?
A. Demote employees who do not adhere to the expected processes.
B. Publicly call out and criticize employees who deviate from the formal processes.
C. Offer a bonus to anyone who experiences no process exceptions for ninety days-
D. Take away a day of paid time off for each process exception.
Answer: C
Question: 41
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. Rational choice theory
B. Differential association theory
C. Routine activities theory
D. Social control theory
Answer: A
Question: 42
Management at ABC Corp. is assessing the company’s ethical tone and how it affects the organization’s fraud risk. To
most effectively reinforce an anti-fraud culture, management should:
A. Use a checklist of initiatives to make sure all the elements of a strong tone at the top are in place
B. Create an environment in which employees feel safe challenging management’s decisions
C. implement two separate sets of ethics policies, one for management and one for employees
D. All of the above
Answer: B
Question: 43
In the area of criminological theory, deterrence is the theory that tries to prevenl crime by using the threat of criminal
sanctions.
A. True
B. False
Answer: A
Question: 44
Which of the following is NOT included in G20/OECD Principles of Corporate Governance (the Principles)?
A. Guidance regarding appropriate board structures, responsibilities, and procedures
B. Support for establishing stronger protection for foreign shareholders than for domestic shareholders
C. A request that governments have in place an appropriate framework to support good corporate governance practices
D. Recognition of the importance of the role of stakeholders in corporate governance
Answer: C
Question: 45
Reporting known incidents of fraud to law enforcement can be an effective fraud prevention mechanism.
A. True
B. False
Answer: A
Question: 46
According to the 2020 Report to the Nations, which of the following is the MOST COMMON method by which frauds
are detected?
A. Internal audit
B. Confession
C. Tips
D. External audit
Answer: C
Question: 47
Benjamin, a Certified Fraud Examiner (CFE). was contacted regarding an engagement to investigate a complex money
laundering case spanning numerous international jurisdictions and involving multiple cutting-edge technologies.
Benjamin had previously attended a seminar on investigating money laundering schemes, but he had no other training
or experience in such cases. However, he accepted the engagement and chose to conduct the work himself. Benjamin’s
conduct would likely be a violation of the ACFE Code of Professional Ethics.
A. True
B. False
Answer: A
Question: 48
Which of the following is one of the components of the Committee of Sponsoring Organizations of the Treadway
Commission’s (COSO) Enterprise Risk Management-Integrating with Strategy and Performance?
A. Event avoidance
B. Risk tolerance
C. Compliance
D. Review and revision
Answer: C
Question: 49
Which of the following is NOT a responsibility of the organization’s board of directors?
A. Serving as the intermediaries between shareholders and management
B. Acting as guardians of the organization’s resources and assets
C. Directing employees to execute business activities
D. Assessing the strategy and underlying purpose of management’s decisions and actions
Answer: C
Question: 50
Which of the following statements about the fraud risk assessment process Is MOST ACCURATE?
A. The fraud risk assessment can be effectively conducted by people inside or outside of the organization.
B. To ensure the independence of the team members, a fraud risk assessment must be conducted by a consultant or
other external party.
C. If the individuals conducting the fraud risk assessment truly believe that fraud could not happen at the organization,
then the assessment process should reflect that belief.
D. The fraud risk assessment is most effective when management’s influence on the process is limited
Answer: D
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ACFE Prevention student - BingNews https://killexams.com/pass4sure/exam-detail/CFE-FP-D Search results ACFE Prevention student - BingNews https://killexams.com/pass4sure/exam-detail/CFE-FP-D https://killexams.com/exam_list/ACFE ACFE Fraud Conference discusses fraud trends and prevention tools

DUBAI, 9th May, 2023 (WAM) – Under the patronage of the Ministry of Finance (MoF) and in collaboration with the Association of Certified Fraud Examiners (ACFE), Dubai is currently hosting the 2023 Association of Certified Fraud Examiners (ACFE) Fraud Conference Middle East. With over 300 anti-fraud leaders and experts in attendance, the two-day conference seeks to explore the latest trends and tools used in the detection and prevention of fraud in various sectors in the Middle East.

During the opening speech, Mariam Al Amiri, Assistant Undersecretary for Government Financial Management Sector at Ministry of Finance, expressed gratitude to the ACFE for hosting the conference in the UAE and acknowledged their role in executing sustainable initiatives in secure business environments. Al Amiri highlighted the significant progress made in the online payments segment since its inception in the mid-1990s. However, she also cautioned that technological advancements and digital initiatives are empowering fraudsters with new tools to breach security measures. She further noted that fraud cases have significantly increased worldwide in exact years, with billions of dollars reportedly lost by consumers, particularly in the Middle East.

In her speech, Al Amiri emphasised the importance of working collaboratively to combat fraud, which she described as a serious threat to economies. She expressed her pride in coming from a country that is a frontrunner in this field and that is dedicated to creating a secure investment climate.

Al Amiri highlighted the UAE's efforts to raise awareness about fraud detection and prevention through nationwide initiatives such as the National Fraud Awareness Campaign. She also discussed the Ministry of Finance's role in safeguarding the business climate, regulating financial services, and implementing best practices to reduce the risks of fraud.

Al Amiri went on to discuss the Ministry of Finance's anti-fraud manual, which was developed in 2018 to combat fraud in the federal government. She noted that the manual is implemented by all federal entities and that the ministry holds training workshops on an annual basis to enhance its application. Al Amiri also mentioned that the ministry has established a secure and confidential communication channel for stakeholders to report any cases of corruption or violations without fear of retaliation.

At the end of her speech, Al Amiri stressed the UAE’s commitment to supporting the region’s ongoing efforts to combat fraud and maintain the stability and integrity of the fiscal systems. Al Amiri said: “Together, we can promote accountability and transparency in the public and private sectors and create a secure business environment to boost prosperity across the region. Today and tomorrow, we look forward to discussing ways of safeguarding our investment climate, and sharing our experience and expertise to help reduce fraud cases in the Middle East.”

Bruce Dorris, President and CEO of Association of Certified Fraud Examiners (ACFE), said, “We greatly appreciate the support and partnership with the UAE Ministry of Finance for our eighth Middle East Fraud Conference. With new fraud threats arising everyday, it is important to have events like this one to learn from financial crime experts and one another so that we can prevent these frauds from greatly impacting our businesses and governments. The Ministry of Finance has demonstrated their commitment to the anti-fraud community by being a part of this conference.”

The first day of the conference included two panel discussions; the first was titled “Operational shifts and their impacts on the financial industry”, and the second was titled “Managing fraud risks in sustainability initiatives”. Additionally, a panel session was held on the evolution of fraud in the global financial market, in addition to an optional session on how to pass the CFE exam.

Provided by SyndiGate Media Inc. (

).

Tue, 09 May 2023 01:10:00 -0500 en-AE text/html https://www.msn.com/en-ae/news/other/acfe-fraud-conference-discusses-fraud-trends-and-prevention-tools/ar-AA1aWCq9
Hazing Prevention

PreventZone is a hazing prevention education module that all students, faculty/staff advisers, coaches, and UD volunteers need to complete each year. The Hazing Prevention 101 Course is the only required training. Contact hazingprevention@udayton.edu or 937-229-3437 with questions.

Sun, 12 Jun 2022 03:13:00 -0500 en text/html https://udayton.edu/studev/leadership/hazing_prevention/index.php
Health & Wellness

Student Health Services continues to monitor COVID-19 developments and adjust our recommendations accordingly. Student health and well-being is our top priority.

We are in direct contact with the New York City Department of Health and Mental Hygiene and are closely following guidance from the Centers for Disease Control and Prevention (CDC), the World Health Organization, and local health departments. 

For the most up-to-date  information on the university’s COVID-19 policies, please visit the COVID-19 Community Guide. For general information on COVID-19, visit the CDC website or call the New York State Department of Health Coronavirus Hotline at 888.364.3065.

Medical Services

Medical Services provides telehealth and in-person appointments for all eligible students. To schedule a telehealth appointment, please go to shsportal.newschool.edu. For in-person appointment requests, please contact us at 212.229.1671, option 2.

Counseling Services

Sometimes you need to talk to someone who will listen in a supportive and nonjudgmental manner. Our counselors are here to help students clarify issues and explore feelings and to discuss problem-solving strategies. We also offer individual mindfulness sessions, Problem Management Plus sessions, Ear Acupressure Kits, and a variety of support groups.

Health Insurance

The Student Health Insurance Plan is an integral part of the university's efforts to promote the well-being of our students. All eligible students need to enroll or waive the plan by the waiver deadline.

Immunizations

All degree-seeking students are required to meet the university’s immunization requirements for measles, mumps, rubella, meningitis ACWY, and COVID-19.

Suicide Prevention

If you or someone you know is feeling suicidal, you can get help by calling the Suicide Prevention Life Line at 1.800.273.8255 or going to your nearest hospital emergency department. If you would like to talk with a counselor, visit the Student Health Services portal to schedule a telecounseling appointment.

Student Support & Advocacy

We work with students who are struggling with nonacademic challenges, distressing experiences, and crisis situations by providing support and advocacy and connecting students to resources in and outside of the university.

HIV/AIDS Prevention & Services

We provide resources and programs that can help prevent transmission of and infection with HIV. We ground our services in harm reduction, with a nonjudgmental, sex- and body-positive framework, and we focus on reducing risk and supporting positive health changes.

Health & Wellness Directory

Use this directory to find resources for additional medical and wellness support in and around New York City.

Sun, 21 Aug 2022 14:12:00 -0500 en text/html https://www.newschool.edu/campus-community/health-wellness-support/
The Learning Network No result found, try new keyword!By The Learning Network Middle and high school students are invited to tell us what they’re memorizing in The Times and why. The contest runs from June 9 to Aug. 18. By The Learning Network Have ... Sun, 04 Jun 2023 20:02:00 -0500 en text/html https://www.nytimes.com/section/learning Violence Prevention Team

The Violence Prevention Team is committed to preventing violence in our campus community and creating a more seamless response to sexual and relationship violence.

About the Team

The goal of Violence Prevention Team (VPT) is to create a campus culture that promotes healthy, equitable relationships and eliminates sexual violence. The VPT is a team of interdisciplinary stakeholders establishing collaborations across UB and within the surrounding communities to better serve our students. The VPT is a subcommittee of UB’s Personal Safety Committee.

Responsibilities

The Violence Prevention Team supports development of effective prevention programming and comprehensive response to sexual and relationship violence, which requires a university-wide commitment to the values of trauma-informed practice, as well as a commitment to institution-wide use of promising practices in gender-inclusive and culturally-relevant victim/survivor-centered care and programming. 

In addition to working toward a more streamlined approach to the response of sexual and relationship violence, the Violence Prevention Team works to:

  • Provide cross-training among campus departments &/or between campus and community responders 
  • Identify commonalities and differences of response services 
  • Create guidelines and protocols for campus response 
  • Fill in identified gaps 
  • Establish intra-agency and inter-agency agreements 
  • Promote greater campus safety 
  • Develop media responses and strategies 
  • Promote and advocate for campus policy 
  • Strategize reasonable accommodations for victims/survivors 
  • Support quality assurance of response services 
  • Assess and address emerging issues 
  • Share resources for ongoing training

Current Membership

Department Member(s)
Campus Living Victoria Hellman-Koester
Crisis Services of WNY Rachel Ovalle
Counseling Services

Kathryn Benfanti

Jayna Punturiero

Division of Athletics 

D’Ann Keller 

Kellie Peiper

Equity, Diversity & Inclusion Kesha Foster
Greek Life Pam Stephens-Jackson
Health Promotion Anna Sotelo-Peryea (Chair)
Health Services Nicole McDermott
Intercultural & Diversity Center Kevin Ahuna
Student Conduct & Advocacy Ben Fabian
Law School, Family Violence & Women’s Rights Clinic Judith Olin
Orientation, Transition & Parent Programs Chrissy Daniel
Student Advisory Board Chair Sarah Hunt
University Police Asst. Chief Sticht
Health Promotion

Aaron Maracle (Sexual Violence Prevention & Response)

Jackie Piciulo (Alcohol & Other Drug Harm Reduction)

Our collective work is informed by the following: American College Health Association. (2020). Addressing sexual and relationship violence: A trauma-informed approach. Silver Spring, MD: American College Health Association.

Tue, 02 May 2023 12:00:00 -0500 en text/html https://www.buffalo.edu/content/www/vpsl/committees/violence-prevention-team.html
Suicide: prevention and approach

Suicide is a distressing and complex issue. It is a taboo that can be difficult to talk about, but it’s important we all try. We want to be clear on the reality and the risks; the impact on us all, and how and where to get support.

How you can help: take suicide prevention training

We are committed to supporting students manage their wellbeing and mental health challenges. We are also committed to suicide prevention.

Take the free suicide prevention training offered by Zero Suicide Alliance. 

It only takes 20 minutes and you could save someone's life.

Our world today

Mental illness, suicidal thoughts, suicide attempts and self-harm are all real issues for young people. Suicide is the leading cause of death in adolescents and young people in the UK but it can affect people of any age.

Student suicides are devastating for friends and family and have a profound impact on our wider University community of students and staff.

In exact years we have experienced clustering of student deaths by suicide at Bristol. This makes our response particularly important.

Exposure to suicide

There is a lot of evidence that exposure to a death by suicide may trigger suicidal thoughts and behaviours in vulnerable people.

This is called 'contagion' and can lead to a cluster of suicides, in a particular area or within a group.

So, any death by suicide needs to be reported and managed sensitively to limit distress and reduce the risk of contagion.

Our approach when dealing with a suicide

The suicide of a close friend or family member can put a vulnerable person at risk. This is why we reach out to the close friends and family of the the person who has died first.

Our priority is to offer them support to help them deal with their feelings. But we don’t always know who was closest to a student and working this out can take time.

We work with those closest to the person who has died for advice on what we say and to whom.

We try to follow the Samaritans' advice in these difficult circumstances.

Get help

Many of us will experience suicidal thoughts during our lives and for most of us, this will get better.

Many of those who take their own lives have not asked for help. You are not alone.

If you or your friend is experiencing suicidal thoughts, talk to someone, let them know what’s going on and ask for help.

Sat, 10 Sep 2022 10:03:00 -0500 en text/html https://www.bristol.ac.uk/students/support/wellbeing/policies/suicide-prevention-and-approach/
Master of Arts Degree in Genocide Prevention & Human Security

8-16 credits

Students take up to four classes from the list below. With advisor permission, students can include up to two semesters of GPHS 692 Internship and up to two semesters of GPHS 698 Language Study. Language study may be completed at other institutions (see GPHS 698 for details).

  • GPHS 605 Graduate Seminar in Genocide Studies
  • GPHS 606 Graduate Seminar in Holocaust Studies
  • GPHS 607 Case Studies in Genocide Prevention & Human Security
  • GPHS 610 Upstream Prevention (Certificate program course)
  • GPHS 620 Midstream Prevention (Certificate program course)
  • GPHS 630 Downstream Prevention (Certificate program course)
  • GPHS 698 Independent Study (subject to faculty availability and approval)
  • HIST 651 Introduction to History and Archives Studies

Students who are not in the Critical Global Engagement capstone track can take GPHS 693 – Critical Global Engagement and GPHS 694 – International Study Program.

Students may decide to cluster their elective courses within one of five Topics courses: Courses are available to be repeated up to 4 times for a total of 16 credits.

GPHS 640 Gender & Genocide Prevention

Topics may include: Gender & Genocide; Gender Identities & Conflict; Perpetrator Behavior; Queering Genocide Prevention; and Women & Peace building.

GPHS 645 Education & Genocide Prevention

Topics may include: Education in Emergencies; Education & Genocide Prevention; and Memory & Memorialization.

GPHS 650 Social Justice & Human Security

Topics may include: Human Security Approaches to Genocide Prevention; Social Justice Activism Against Genocide; Trauma & Social Healing; Peace Building in Theory and Practice; Refugee Crises; Ideologies of the Other; Colonialism & Genocide; and Indigeneity & Genocide.

GPHS 655 Mapping, Technology & Prevention

Topics may include: Genocide Prevention Policy: Issues & Actors; Early Warning; Technology & Genocide; and Mapping Genocide.

GPHS 660 Law & Prevention

Topics may include: Intervention in Genocide; Justice & Genocide; International Law & Genocide; Domestic Prosecutions & Universal Jurisdiction; and Lemkin & the Genocide Convention.

Wed, 15 Jun 2022 05:00:00 -0500 en text/html https://www.keene.edu/academics/graduate/gphs/
Pittsburgh Public Schools appoints Director of Violence Prevention to quell student violence

Jason Rivers is taking the helm as the new Director of Narrative Transformation, Conflict Resolution and Violence Prevention for Pittsburgh Public Schools.It is a newly created position designated to address a culture of escalating violence among students in and outside of school buildings across the city.Full-scale brawls in cafeterias, on school buses and at bus stops on public streets have occurred with alarming frequency during the past several years.Rivers says the strategy to address this behavior is multifaceted."We want to be very specific about the route causes of violence and conflict in space, the culture of violence. we don't just want to look at surface, we need to understand why certain acts of violence occur," Rivers said.Rivers has spent 23 years in the school district counseling on the social and emotional needs of students.Another part of his strategy is community engagement and elevating self-worth among students."We come from a place that starts with aspirations or genius. we call it unearthing the genius that operates inside of our young people. We believe in high levels of accountability, high expectations," Rivers said.

Jason Rivers is taking the helm as the new Director of Narrative Transformation, Conflict Resolution and Violence Prevention for Pittsburgh Public Schools.

It is a newly created position designated to address a culture of escalating violence among students in and outside of school buildings across the city.

Full-scale brawls in cafeterias, on school buses and at bus stops on public streets have occurred with alarming frequency during the past several years.

Rivers says the strategy to address this behavior is multifaceted.

"We want to be very specific about the route causes of violence and conflict in space, the culture of violence. we don't just want to look at surface, we need to understand why certain acts of violence occur," Rivers said.

Rivers has spent 23 years in the school district counseling on the social and emotional needs of students.

Another part of his strategy is community engagement and elevating self-worth among students.

"We come from a place that starts with aspirations or genius. we call it unearthing the genius that operates inside of our young people. We believe in high levels of accountability, high expectations," Rivers said.

Mon, 08 May 2023 12:00:00 -0500 en text/html https://www.wtae.com/article/pps-violence-prevention-director-appointment-jason-rivers/43830550
The Impact of AI on Fraud Prevention and Detection in Latin America

In an increasingly connected and virtual world, technology has become a double-edged sword. While it allows the creation of new tools to prevent fraud and corruption, it also provides criminals with new ways to commit crimes.

The question being asked by Latin American experts is how the development of artificial intelligence (AI) will affect the future. “Technology is like a knife,” says Juan Ignacio Ruiz, president of the International Association for Cooperation in Fraud Prevention (ICPF), “because depending on who uses it, it can be used to eat a good steak or harm a person.” Ruiz and other experts shared their experiences at the VI Latin American Congress for the Prevention of Organizational Fraud (CLAPFO) in the Costa Rican city of Heredia, near San José.

Fraud is currently a “global problem” with a cost of 3.6 billion dollars in the corporate sphere, according to the Report to the Nations 2022 of the Association of Certified Fraud Examiners (ACFE), the world’s largest anti-fraud association. The NGO Transparency International confirms in its Corruption Perceptions Index 2022 that levels “have not changed” over the last decade in 95% of the 180 countries analyzed.

The Costa Rican company specializing in fraud prevention Capacita is betting on training and technology as “the most powerful weapons to fight corruption,” according to its director, André Barrantes. “(Fraud) can really have a direct impact on what is involved in the growth of the organization and even put its finances at risk. At the public sector level, this is schools, hospitals, we are mortgaging our society for this kind of cost of fraud and corruption,” said Barrantes.

He points out that, according to ACFE data, each year fraud consumes 5% of companies’ revenues, which could reduce their profits by as much as a third. Eastern Europe, Central and Western Asia, and Latin America and the Caribbean are the regions where fraud generates the most losses for companies, according to the ACFE.

Barrantes proposes taking advantage of technology to prevent, detect, and report fraud, as well as getting ahead of the development of artificial intelligence to project possible applications. “AI is going to imply new fraud risks because there are going to be new typologies,” he warns, “but it’s not all bad.” According to Barrantes, “artificial intelligence, like technology at the moment, is becoming an ally to be able to combat it.”

Julio Jolly, director of the Panamanian consulting firm Global Advisory Solutions, says that technology must be seen as an investment and not as an expense. “Technology should be seen as an ally. We are now in an era of artificial intelligence where we are already seeing that certain threats are being enhanced or enabled by the use of these intelligence systems,” warns Jolly.

AI burst onto the scene as a technology whose boundaries are yet to be determined, and its applications, for better or worse, are in full swing. “We are seeing more intelligence issues, internet backup, artificial intelligence interaction on the cognitive side, where there is more collaboration between humans and machines.

This means that if we are going to continue promoting it, we should not discard the issue of minimizing risks,” says Jolly. The expert considers that AI can both help to make fraud and prevent it, which is why training in programming and technological education is important to keep up with the pace of evolution.

“It puts us at a great disadvantage to criminals because there are no longer borders, and from anywhere in the world, governments, companies, individuals, can be highly vulnerable,” says Jolly.

Sun, 30 Apr 2023 10:32:00 -0500 en-US text/html https://ticotimes.net/2023/04/30/the-impact-of-ai-on-fraud-prevention-and-detection-in-latin-america
ODU to host student-led crime prevention forum © Provided by WAVY Norfolk

NORFOLK, Va. (WAVY) – Old Dominion University students, along with ASEZ (Save the Earth from A to Z) will be hosting a crime prevention forum on Apr. 19.

The forum will take place from 5 p.m. to 6 p.m. in the Student Senate Executive Room, located at 5115 Hampton Blvd.

The forum will include experts and volunteers who will talk about the increase in crime on and around ODU. They will also discuss ways to provide ways for students to prevent crime.

The forum is apart of ASEZ’s S.A.V.E. Initiative, which promotes awareness among college students through campaigns and educational programs.

Copyright 2022 Nexstar Media, Inc. All rights reserved. This material may not be published, broadcast, rewritten, or redistributed.

For the latest news, weather, sports, and streaming video, head to WAVY.com.

Wed, 19 Apr 2023 07:14:00 -0500 en-US text/html https://www.msn.com/en-us/news/us/odu-to-host-student-led-crime-prevention-forum/ar-AA1a4jrm




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