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ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence : CFE-Fraud-Prevention valid dump torrent
- Exam Code: CFE-Fraud-Prevention
- Exam Name: Certified Fraud Examiner - Fraud Prevention and Deterrence Exam
- Updated: Sep 24, 2026
- Q&As: 286 Questions and Answers
About ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence : CFE-Fraud-Prevention Real 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: Fraud Prevention Framework | 25% | - Fraud risk governance and oversight - Fraud risk assessment processes |
| Topic 3: Internal Controls and Fraud Prevention | 25% | - Internal control design and effectiveness - Fraud detection and prevention controls |
| Topic 4: Corporate Governance and Ethics | 25% | - Code of conduct and compliance programs - Ethical culture and tone at the top |
ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Sample Questions:
Question #1
According to Silk and Vogel's research, which of the following is one of the ways that businesses rationalize illegal conduct?
- A. Violations are caused by innocent errors in judgment rather than economic necessity.
- B. Government regulation is unnecessary because the matters being regulated are unimportant.
- C. Corporate violations that involve large sums of money are often spread among so many organizations that each gains very little individually.
- D. Government regulations are justified because the additional costs of regulations and bureaucratic procedures increase government profits.
Correct Answer: C 🗳️
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Question #2
Professional auditing standards require that auditors incorporate an "element of unpredictability" in the selection of auditing procedures to be performed.
- A. False
- B. True
Correct Answer: B 🗳️
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Question #3
Which of the following is LEAST LIKELY to be a factor that directors and management should consider when developing a corporate governance framework for an organization?
- A. The organization's ethical environment
- B. The organization's legal and regulatory environment
- C. The organization's physical operating environment
- D. The organization's cultural environment
Correct Answer: C 🗳️
Question #4
Which of the following is an example of organizational crime?
- A. An insurance claims agent conspiring with customers to file false insurance claims and share the proceeds
- B. An HR employee adding a ghost employee to the payroll and misappropriating the paychecks
- C. Management of several pharmaceutical companies engaging in a price fixing scheme
- D. A sales manager using a corporate credit card for personal expenses
Correct Answer: C 🗳️
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Question #5
Which of the following is TRUE regarding proactive fraud auditing procedures?
- A. Analytical review of the financial statements is best used to uncover small frauds that might be missed by other detection methods.
- B. Implementing proactive fraud audit procedures demonstrates the organization's intention to aggressively look for possible fraudulent conduct.
- C. Surprise audit procedures are an effective fraud detection mechanism, but they do not help prevent fraud
- D. Fraud assessment Questioning techniques are most appropriately used when attempting to determine who might be responsible for a particular fraud scheme.
Correct Answer: B 🗳️
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