Download ACFE : CFE-Fraud-Prevention Questions & Answers as PDF & Test Software
Last Updated: Oct 07, 2026
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ACFE CFE-Fraud-Prevention Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Corporate Governance | 20–25% | - Governance frameworks and principles
- Internal control systems
|
| Topic 2: Fraud Prevention Programs | 15–20% | - Communication and training - Designing prevention strategies - Monitoring and continuous improvement |
| Topic 3: Fraud Risk Assessment | 15–20% | - Assessment implementation and documentation - Risk identification methodologies - Risk analysis and prioritization |
| Topic 4: Management's Fraud-Related Responsibilities | 5–10% | - Oversight and accountability - Reporting mechanisms - Establishing anti-fraud policies |
| Topic 5: Understanding Criminal Behavior | 5–10% | - Behavior modification principles - Theories of crime causation
|
| Topic 6: Professional Ethics | 5–10% | - Ethical decision-making - ACFE Code of Professional Ethics - Conflicts of interest and integrity |
| Topic 7: White-Collar Crime | 15–20% | - Impact on organizations and society - Legal prosecution and sanctions - Definition and characteristics - Causal factors and opportunity structures - Organizational vs occupational crime |
ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Sample Questions:
Ian is drafting a report containing the results of his company's fraud risk assessment process. To be MOST EFFECTIVE, Ian's report should:
- A. Reflect the assessment team's subjective perspective regarding the risks identified.
- B. Contain a detailed, comprehensive list of every assessment finding.
- C. Focus on the findings that will make the most impact on the company's fraud risk management efforts.
- D. Include a complete list of recommended actions for management to take to address all identified risks.
Correct Answer: C 🗳️
While, a Certified Fraud Examiner (CFE). was hired to conduct a fraud examination She did not find fraud, but. In White's opinion, there were several internal control deficiencies that, if not remediated, could facilitate the occurrence of fraud Under the ACFE Code of Professional Ethics.
White may include her opinion on the controls in her report to management.
- A. False
- B. True
Correct Answer: B 🗳️
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Armando has been tasked with developing policies to help prevent crime by using the threat of criminal sanctions to control the immediate behavior of individuals. Which of the following strategies to control crime is Armando using?
- A. Prevention
- B. Compliance
- C. Deterrence
- D. Enforcement
Correct Answer: C 🗳️
The internal auditor's fraud-related responsibilities include which of the following?
- A. Attesting that the organization's financial statements are free of material misstatements caused by fraud
- B. Overseeing management's actions to manage fraud risks
- C. Evaluating whether management is actively retaining responsibility for oversight of the fraud risk management program
- D. Reporting to regulators regarding the entity's vulnerability to fraud
Correct Answer: C 🗳️
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In response to an employee's failure to meet performance expectations, a manager demotes the employee to a junior-level position. This is an example of what type of behavioral response?
- A. None of the above
- B. Negative reinforcement
- C. Punishment
- D. Positive reinforcement
Correct Answer: C 🗳️
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