Exam Name: Certified Fraud Examiner - Fraud Prevention and Deterrence Exam
Certification Provider: ACFE
Corresponding Certification: Certified Fraud Examiner
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Instant Download ACFE : CFE-Fraud-Prevention Questions & Answers as PDF & Test Engine
Updated: Sep 30, 2026
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ACFE CFE-Fraud-Prevention Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Corporate Governance and Ethics | 25% | - Ethical culture and tone at the top - Code of conduct and compliance programs |
| Fraud Prevention Framework | 25% | - Fraud risk governance and oversight - Fraud risk assessment processes |
| Internal Controls and Fraud Prevention | 25% | - Internal control design and effectiveness - Fraud detection and prevention controls |
| Fraud Risk Management and Deterrence | 25% | - Monitoring and continuous improvement - Fraud prevention strategies and programs |
ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Sample Questions:
An organization discovers that a purchasing manager approved contracts for a vendor secretly owned by a close friend. The manager did not receive any payments. Which fraud risk is MOST relevant?
- A. Conflict of interest
- B. Cash larceny
- C. Financial statement fraud
- D. Payroll fraud
Correct Answer: A 🗳️
Explanation: Only visible for Pass4Leader members. You can sign-up / login (it's free).
Terrel, a Certified Fraud Examiner (CFE), unknowingly violates the law one night. Which of the following statements about the ACFE Code of Professional Ethics is TRUE?
- A. This conduct would not be a violation of the ACFE Code of Professional Ethics under any circumstances.
- B. This conduct would be a violation of the ACFE Code of Professional Ethics only if Terrel is arrested.
- C. This conduct would be a violation of the ACFE Code of Professional Ethics.
- D. This conduct would be a violation of the ACFE Code of Professional Ethics only if Terrel knew the conduct was illegal.
Correct Answer: C 🗳️
According to International Organization for Standardization (ISO) 31000:2018, an effective and efficient risk management program contains all of the following principles EXCEPT:
- A. The program is based upon the best available information.
- B. The program is structured and comprehensive.
- C. The program is integrated into only high-risk organizational activities.
- D. The program is customized and proportionate to the organization's operations and objectives.
Correct Answer: C 🗳️
Explanation: Only visible for Pass4Leader members. You can sign-up / login (it's free).
According to the differential reinforcement theory, behavior is weakened when positive rewards are gained or punishment is avoided.
- A. False
- B. True
Correct Answer: A 🗳️
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Who is ultimately responsible for responding appropriately to instances of fraud within an organization?
- A. General counsel
- B. Internal auditors
- C. Management
- D. The audit committee
Correct Answer: C 🗳️
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