Prepare with latest ACFE CFE-Fraud-Prevention Pass-King Actual Torrent
Updated: Aug 07, 2026
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ACFE CFE-Fraud-Prevention Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Fraud Prevention and Deterrence | 25% | - Anti-fraud policies and procedures - Fraud prevention programs and frameworks - Fraud deterrence strategies and controls - Ethics and corporate governance - Internal control systems and evaluation - Fraud risk assessment - Fraud risk governance and organizational culture - Whistleblowing and reporting mechanisms - Monitoring, auditing, and continuous improvement |
ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Sample Questions:
1. A company's anti-fraud controls are well designed, but management rarely enforces them and routinely ignores policy violations. Which statement is MOST accurate?
A) Fraud risk increases because control enforcement is weak
B) Fraud risk depends only on employee ethics
C) Fraud risk remains low because the controls exist
D) The controls automatically compensate for management behavior
2. Which of the following is a best practice when assembling a fraud risk assessment team?
A) Team members should all have similar skills and perspectives.
B) The size of the team should be limited to four individuals.
C) The team should include only external sources.
D) Team members should have experience in eliciting information.
3. According to the authors of Crimes of the Middle Classes, all of the following factors have contributed to the rising problem of economic crime EXCEPT:
A) The increased opportunity for wrongdoing as a result of advancing information technologies
B) The increased constraints of the regulatory environment for businesses
C) The continued pressures of a culture that rewards affluence and success
D) The economy's increased reliance on credit
4. Which of the following components of the Committee of Sponsoring Organizations of the Treadway Commission's (COSO) Enterprise Risk Management--Integrating with Strategy and Performance refers to an organization's ability to continually assess how well its enterprise risk management (ERM) capabilities and practices have increased value over time and how they will continue to drive value for the organization?
A) Review and revision
B) Strategy and objective-setting
C) Risk tolerance
D) Governance and culture
5. 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
Solutions:
| Question # 1 Answer: A | Question # 2 Answer: D | Question # 3 Answer: B | Question # 4 Answer: A | Question # 5 Answer: B |
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