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ACFE CFE-Fraud-Prevention Exam Syllabus Topics:

Section	Weight	Objectives
Topic 1: Internal Controls and Fraud Prevention	25%	- Fraud detection and prevention controls - Internal control design and effectiveness
Topic 2: Fraud Risk Management and Deterrence	25%	- Monitoring and continuous improvement - Fraud prevention strategies and programs
Topic 3: Fraud Prevention Framework	25%	- Fraud risk assessment processes - Fraud risk governance and oversight
Topic 4: Corporate Governance and Ethics	25%	- Code of conduct and compliance programs - Ethical culture and tone at the top

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ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Sample Questions (Q19-Q24):

NEW QUESTION # 19
Which of the following Is TRUE regarding an organization's ethics program?

A. To be most effective, access to the organization's ethics policy should be restricted to employees and other Internal parties only
B. An effective written ethics policy alone is sufficient to communicate management's ethical philosophy and serve as a comprehensive ethics program
C. In designing the ethics program, management should consider whether the organization currently has any ethical leadership Issues
D. All of the above

Answer: C

Explanation:
An effective ethics program involves assessing existing issues, such as ethical leadership gaps, and designing policies and practices to address them.

NEW QUESTION # 20
According to criminologist Charles McCaghy, which of the following is the most compelling factor behind deviance by organizations?

A. Executive failures
B. Unethical corporate culture
C. Excessive regulatory requirements
D. Profit pressure

Answer: D

NEW QUESTION # 21
According to behaviorists such as B. F. Skinner, which of the following scenarios is MOST LIKELY to occur when an undesired behavior is punished?

A. The behavior will be permanently suppressed
B. The behavior will return when punishment ceases
C. The behavior will occur more frequently.
D. The behavior will not be affected by the punishment

Answer: B

NEW QUESTION # 22
Fraud risks related to regulatory and legal misconduct include all of the following EXCEPT:

A. Anti-competitive practices
B. Insider trading
C. Conflicts of interest
D. Fraudulent customer payments

Answer: D

Explanation:
Regulatory and Legal Misconduct:
This category includes practices that violate laws or regulations, such as anti-competitive behavior, insider trading, and conflicts of interest.
Why A is Correct:
Fraudulent customer payments are typically categorized under operational or financial fraud, not regulatory and legal misconduct.

NEW QUESTION # 23
Beezie, a Certified Fraud Examiner (CFE), took an introductory class in computer forensics.
When a client thought there might be evidence of a crime on their computer, Beezie decided to conduct a forensic examination of the computer even though she had no experience or advanced training in this area. Which of the following is TRUE regarding Beezie's conduct?

A. Beezie's conduct would be a violation of the ACFE Code of Professional Ethics.
B. Beezie's conduct would not be a violation of the ACFE Code of Professional Ethics.
C. Beezie's conduct would be a violation of the ACFE Code of Professional Ethics only if she also violated the law.
D. Beezie's conduct would be a violation of the ACFE Code of Professional Ethics only if she did not find the fraudster.

Answer: B

NEW QUESTION # 24
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