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ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence : CFE-Fraud-Prevention
- Exam Code: ACFE
- Exam Name: Certified Fraud Examiner - Fraud Prevention and Deterrence Exam
- Updated: Oct 02, 2026
- Q & A: 286 Questions and Answers
About ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence : ACFE Exam
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ACFE CFE-Fraud-Prevention Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Fraud Prevention Framework | 25% | - Fraud risk assessment processes - Fraud risk governance and oversight |
| Topic 2: Internal Controls and Fraud Prevention | 25% | - Internal control design and effectiveness - Fraud detection and prevention controls |
| Topic 3: Corporate Governance and Ethics | 25% | - Ethical culture and tone at the top - Code of conduct and compliance programs |
| Topic 4: Fraud Risk Management and Deterrence | 25% | - Fraud prevention strategies and programs - Monitoring and continuous improvement |
ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Sample Questions:
Question #1
Which organizational factor is MOST likely to undermine an anti-fraud culture?
- A. Consistent enforcement of policies
- B. Tolerance of policy violations by high-performing employees
- C. Ethical leadership behavior
- D. Anonymous reporting mechanisms
Correct Answer: B 🗳️
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Question #2
Which of the following is FALSE regarding the process of defining the objective of the fraud risk management program?
- A. Management must assign a quantitative measure to its risk appetite so that it can accurately measure the fraud risk management program's effectiveness.
- B. Management must balance the investment in anti-fraud controls with the benefit of those controls and the amount of risk it is willing to accept.
- C. Management should tailor the detailed objectives of the fraud risk management program to the organization's specific needs and goals.
- D. Management should examine previous fraud occurrences to determine how the ideal fraud risk management program would have prevented tnem.
Correct Answer: A 🗳️
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Question #3
Employee anti-fraud education should:
- A. Include examples of prior employee misconduct and how those situations were handled.
- B. Be presented by organizational executives or anti-fraud professionals only.
- C. Be restricted to formal educational mechanisms to reinforce the importance of the message.
- D. Include descriptions of the procedures that management uses to detect fraud.
Correct Answer: A 🗳️
Explanation: Only visible for DumpsTests members. You can sign-up / login (it's free).
Question #4
Which of the following is a TRUE statement regarding the role of a well-designed organizational structure as part of an anti-fraud program?
- A. Effectively documenting and communicating the organizational structure to all employees can help prevent fraud.
- B. Displaying organizational and departmental hierarchies can help fraudsters select their targets.
- C. A confused organizational structure makes it harder for a fraudster to perpetrate and conceal their misdeeds.
- D. Formally establishing and communicating the proper flow of information in an organization can hinder its fraud prevention initiatives.
Correct Answer: A 🗳️
Explanation: Only visible for DumpsTests members. You can sign-up / login (it's free).
Question #5
Charles, the chief executive officer (CEO) of the Baking & Things Corporation, hired Daniela, a Certified Fraud Examiner (CFE), to investigate an embezzlement case. During the investigation, Daniela learns that Charles is involved in an unrelated fraud. What action should Daniela take based on the ACFE Code of Professional Ethics?
- A. Daniela should tell the company's board of directors about Charles.
- B. Daniela should immediately resign from the engagement.
- C. Daniela should contact the media to report what she found.
- D. Daniela should report Charles to law enforcement.
Correct Answer: A 🗳️
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