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ACFE CFE-Fraud-Prevention : Certified Fraud Examiner - Fraud Prevention and Deterrence Exam
- Exam Code: CFE-Fraud-Prevention
- Exam Name: Certified Fraud Examiner - Fraud Prevention and Deterrence Exam
- Updated: Sep 30, 2026 Q&As: 286 Questions and Answers
About ACFE CFE-Fraud-Prevention Exam
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ACFE CFE-Fraud-Prevention Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Internal Controls and Fraud Prevention | 25% | - Internal control design and effectiveness - Fraud detection and prevention controls |
| Corporate Governance and Ethics | 25% | - Ethical culture and tone at the top - Code of conduct and compliance programs |
| Fraud Risk Management and Deterrence | 25% | - Fraud prevention strategies and programs - Monitoring and continuous improvement |
| Fraud Prevention Framework | 25% | - Fraud risk assessment processes - Fraud risk governance and oversight |
ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Sample Questions:
Question #1
According to the Committee of Sponsoring Organizations of the Treadway Commission's (COSO) Internal Control-integrated Framework (the Framework), there are five interrelated components of a company's internal control. Which of the following is NOT among these five components?
- A. Monitoring
- B. Independent oversight
- C. Control environment
- D. Information and communication
Correct Answer: B 🗳️
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Question #2
The findings in the 2020 Report to the Nations include which of the following?
- A. The most commonly reported red flag displayed by fraud perpetrators prior to the detection of their crime is complaints about management.
- B. The median losses caused by executives are lower than those caused by staff-level employees
- C. Mote occupational frauds are committed by men than by women
- D. The majority of fraudsters have been previously punished by an employer for a fraud-related offense
Correct Answer: C 🗳️
Question #3
Which of the following Is NOT a way that an organization's fraud risk assessment should be Incorporated Into the audit process?
- A. It should be used to replace the auditor's own identification and assessment of fraud risks.
- B. it should be used to increase awareness in the development of audit programs for areas that have been identified as having a moderate-to-high risk of fraud.
- C. It should be used to assess whether there is a moderate-to-high risk of management overriding controls within the moderate-to-high fraud risk areas.
- D. It should be used to design audit tests to evaluate whether the controls are operating effectively.
Correct Answer: A 🗳️
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Question #4
Which action BEST demonstrates management's commitment to fraud prevention?
- A. Maintaining a visible commitment to ethical conduct and accountability
- B. Reducing fraud training expenditures
- C. Conducting investigations only after losses occur
- D. Delegating all ethics responsibilities to auditors
Correct Answer: A 🗳️
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Question #5
Criminologist Charles McCaghy has stated that regulatory pressure is the single most compelling factor behind deviance by organizations.
- A. True
- B. False
Correct Answer: A 🗳️
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