ACFE CFE-Fraud-Prevention Questions & Answers - in .pdf
- Total Q&A: 286
- Update: Oct 02, 2026
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- Vendor: ACFE
- Exam Code: CFE-Fraud-Prevention
- Exam Name: Certified Fraud Examiner - Fraud Prevention and Deterrence Exam
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- Total Q&A: 286
- Update: Oct 02, 2026
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- Exam Code: CFE-Fraud-Prevention
- Exam Name: Certified Fraud Examiner - Fraud Prevention and Deterrence Exam
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ACFE CFE-Fraud-Prevention Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|
| Fraud Prevention and Deterrence | 25% | - Internal control systems and evaluation
- Fraud risk governance and organizational culture
- Fraud prevention programs and frameworks
- Fraud risk assessment
- Fraud deterrence strategies and controls
- Whistleblowing and reporting mechanisms
- Anti-fraud policies and procedures
- Monitoring, auditing, and continuous improvement
- Ethics and corporate governance
|
ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Sample Questions:
Question #1
Professional auditing standards require that auditors incorporate an "element of unpredictability" in the selection of auditing procedures to be performed.
A. False
B. True
Question #2
A professional organization's code of conduct serves which of the following purposes?
A. A code offers fewer and less direct solutions to professional ethical dilemmas than might exist under general ethical principles.
B. A code acts as a substitute for legal and regulatory requirements that apply to the profession.
C. A code facilitates practical enforcement and internal discipline throughout a profession.
D. A code provides answers to all ethical dilemmas that the organization's members might encounter.
Question #3
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. Risk tolerance
B. Compliance
C. Review and revision
D. Event avoidance
Question #4
Which of the following is TRUE regarding the communication of the fraud risk assessment process?
A. The communication should be visibly disseminated throughout the business
B. The more personalized the communication, the more effective it will be in encouraging employees to participate
C. The communication should be made in a format mat is most appropriate for the culture of the organization
D. All of the above
Question #5
Which of the following statements is FALSE regarding an organization's fraud risk management program?
A. The responsibility of handling suspected incidents of noncompliance should be delegated to someone outside of the company.
B. Formal sanctions for intentional noncompliance should be well-publicized throughout the company
C. There should be measures in place to address failures in the design or operation of anti-fraud controls, as well as fraud occurrences
D. The program must include mechanisms to monitor and identify breaches in compliance.
Solutions:
Question #1
Correct Answer: B | Question #2
Correct Answer: C | Question #3
Correct Answer: C | Question #4
Correct Answer: D | Question #5
Correct Answer: A |
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