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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: Nov 09, 2026
- Q & A: 286 Questions and Answers
- Convenient, easy to study.
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- Updated: Nov 09, 2026
- Q & A: 286 Questions and Answers
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ACFE CFE-Fraud-Prevention Q&A - Testing Engine
- Exam Code: CFE-Fraud-Prevention
- Exam Name: Certified Fraud Examiner - Fraud Prevention and Deterrence Exam
- Updated: Nov 09, 2026
- Q & A: 286 Questions and Answers
- Uses the World Class CFE-Fraud-Prevention Testing Engine.
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ACFE CFE-Fraud-Prevention Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Fraud Prevention and Deterrence | 25% | - Ethics and corporate governance - Whistleblowing and reporting mechanisms - Monitoring, auditing, and continuous improvement - Internal control systems and evaluation - Fraud prevention programs and frameworks - Anti-fraud policies and procedures - Fraud deterrence strategies and controls - Fraud risk governance and organizational culture - Fraud risk assessment |
ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Sample Questions:
Question #1
Charles, the chief executive officer (CEO) of the Baking & Things Corporation, hired Daniela, a Certified Fraud Examiner (CFE), to investigate an embezzlement case. During the investigation, Daniela learns that Charles is involved in an unrelated fraud. What action should Daniela take based on the ACFE Code of Professional Ethics?
- A. Daniela should tell the company's board of directors about Charles.
- B. Daniela should contact the media to report what she found.
- C. Daniela should immediately resign from the engagement.
- D. Daniela should report Charles to law enforcement.
Correct Answer: A 🗳️
Question #2
According to the Committee of Sponsoring Organizations of the Treadway Commission's (COSO) Internal Control-- Integrated Framework (the Framework), there are five interrelated components of a company's internal control. Which of the following is NOT among these five components?
- A. Monitoring
- B. Control activities
- C. Risk assessment
- D. Ethical culture
Correct Answer: D 🗳️
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Question #3
Timothy, a new Certified Fraud Examiner (CFE), has been tasked with his first fraud examination engagement. To exercise appropriate professional skepticism as he conducts the engagement, Timothy should:
- A. Maintain a skeptical attitude throughout the entire engagement even if the evidence shows no signs of fraudulent activity.
- B. Begin the engagement with the belief that no fraud has occurred.
- C. Form the engagement hypothesis without consideration for the nature of the assignment.
- D. Maintain professional skepticism that can only be dispelled by evidence.
Correct Answer: A 🗳️
Question #4
A government auditor is conducting a financial statement audit of a public-sector entity in accordance with the International Standards of Supreme Audit Institutions (ISSAI). Which of the following is TRUE regarding the auditor's consideration of fraud during this engagement?
- A. The objectives of the audit are likely narrower than those of a private-sector financial statement audit.
- B. The auditor has the automatic ability to withdraw from the audit engagement if fraud is found.
- C. In addition to fraud, the auditor should remain alert to potential occurrences of abuse during the audit.
- D. The requirements found in International Standard on Auditing (ISA) 240 do not apply to the engagement
Correct Answer: C 🗳️
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Question #5
According to ACFE research, which of the following is TRUE?
- A. Most fraudsters have previous criminal convictions for fraud-related offenses.
- B. Men commit significantly more frauds than women do.
- C. Frauds committed by staff-level employees cause higher median losses than those committed by owners and executives.
- D. An unwillingness to share duties is the most reported red flag displayed by fraud perpetrators prior to the detection of their crime.
Correct Answer: D 🗳️
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