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ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence : CFE-Fraud-Prevention
- 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
- Q & A: 286 Questions and Answers
About ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence : CFE-Fraud-Prevention Exam
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ACFE CFE-Fraud-Prevention Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Fraud Risk Management and Deterrence | 25% | - Monitoring and continuous improvement - Fraud prevention strategies and programs |
| Topic 2: Corporate Governance and Ethics | 25% | - Code of conduct and compliance programs - Ethical culture and tone at the top |
| Topic 3: Fraud Prevention Framework | 25% | - Fraud risk assessment processes - Fraud risk governance and oversight |
| Topic 4: Internal Controls and Fraud Prevention | 25% | - Fraud detection and prevention controls - Internal control design and effectiveness |
ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Sample Questions:
Question #1
Formally documenting and communicating organizational hierarchies, including the proper flow of information, can hinder an organization's fraud prevention initiatives.
- A. True
- B. False
Correct Answer: B 🗳️
Explanation: Only visible for DumpsTests members. You can sign-up / login (it's free).
Question #2
Which of the following is TRUE regarding the internal audit function's reporting responsibilities pertaining to fraud?
- A. The internal audit function is not permitted to communicate with the board of directors about fraud, as that is the responsibility of external auditors.
- B. The internal audit function should discuss how and when to report fraud-related issues with senior management and the board of directors before such issues arise.
- C. The internal audit function should not disclose the results of its fraud audits to senior management or the board of directors in order to maintain independence.
- D. The internal audit function is permitted, but not required, to periodically report about the organization's fraud risks to senior management and the board of directors.
Correct Answer: B 🗳️
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Question #3
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. Risk assessment
- C. Ethical culture
- D. Control activities
Correct Answer: C 🗳️
Explanation: Only visible for DumpsTests members. You can sign-up / login (it's free).
Question #4
Which of the following Is FALSE regarding proactive fraud auditing procedures?
- A. Fraud assessment questioning techniques are most appropriately used as part of the normal audit process
- B. Fraud audit procedures should be designed to incorporate an element of surprise
- C. Analytical review of the financial statements is best used to uncover small frauds that might be missed by other detection methods
- D. Implementing proactive fraud audit procedures demonstrates management's intention to aggressively look for possible fraudulent conduct
Correct Answer: C 🗳️
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Question #5
Which of the following criminological theories states that individuals make a conscious decision to commit a crime and that crime can be deterred by reducing opportunities for criminal activity and increasing an individual's personal risk of being caught and punished?
- A. Differential association theory
- B. Social conflict theory
- C. Routine activities theory
- D. Rational choice theory
Correct Answer: D 🗳️
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