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ACFE CFE-Fraud-Prevention Q&A - in .pdf
- Exam Code: CFE-Fraud-Prevention
- Exam Name: Certified Fraud Examiner - Fraud Prevention and Deterrence Exam
- Updated: Oct 07, 2026
- Q & A: 286 Questions and Answers
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- Exam Code: CFE-Fraud-Prevention
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- Updated: Oct 07, 2026
- Q & A: 286 Questions and Answers
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ACFE CFE-Fraud-Prevention Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Fraud Prevention and Deterrence | 25% | - Fraud deterrence strategies and controls - Anti-fraud policies and procedures - Internal control systems and evaluation - Monitoring, auditing, and continuous improvement - Ethics and corporate governance - Whistleblowing and reporting mechanisms - Fraud risk assessment - Fraud prevention programs and frameworks - Fraud risk governance and organizational culture |
ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Sample Questions:
Question #1
Management at ABC Corp. is assessing the company's ethical tone and how it affects the organization's fraud risk. To MOST EFFECTIVELY reinforce an anti-fraud culture, management should:
- A. Use a checklist of initiatives to make sure all the elements of a strong tone at the lop are in place
- B. Create an environment in which employees are dissuaded from challenging management's decisions
- C. Visibly adhere to the same set of ethics policies that is required of all employees
- D. All of the above
Correct Answer: C 🗳️
Explanation: Only visible for PracticeDump members. You can sign-up / login (it's free).
Question #2
Rosie, a Certified Fraud Examiner (CFE), conducted a fraud examination for her company that led to a confession of guilt from Dean. Which of the following statements in Rosie's verbal report to management would violate the ACFE Code of Professional Ethics?
- A. "The evidence does not support Dean's confession."
- B. "Dean confessed to embezzlement."
- C. "Dean's confession is supported by the evidence."
- D. "Dean is guilty of embezzlement."
Correct Answer: D 🗳️
Question #3
Professional auditing standards suggest that auditors incorporate an "element of predictability" in the selection of auditing procedures to be performed so that they ensure the same areas are tested in the same manner during each audit.
- A. True
- B. False
Correct Answer: B 🗳️
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Question #4
Jacques, an internal auditor, and Brenna, the company's travel and expense manager, have had several disagreements about employee expense limits and policies. Jacques has just been told that he will lead the company's fraud risk assessment. During the fraud risk assessment, Jacques should:
- A. Include his disagreements with Brenna as a factor when assessing the risk of fraud in the employee travel and expense function.
- B. Request that someone else perform the fraud risk assessment work related to employee travel and expenses.
- C. Confront Brenna about the disagreements and discuss how they increase the organization's risk of fraud.
- D. Automatically designate the employee travel and expense function as a high-risk area.
Correct Answer: B 🗳️
Explanation: Only visible for PracticeDump members. You can sign-up / login (it's free).
Question #5
A report by a fraud examiner is privileged from disclosure by anyone other than the client.
- A. True
- B. False
Correct Answer: B 🗳️
Explanation: Only visible for PracticeDump members. You can sign-up / login (it's free).
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