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ACFE CFE-Fraud-Prevention-and-Deterrence Exam Syllabus Topics:

Section	Objectives
Topic 1: Fraud Prevention and Deterrence	- Management's Role 1. Fraud risk assessment 2. Building anti-fraud programs - Corporate Governance 1. Internal controls 2. Board oversight 3. Roles and responsibilities - Ethics 1. Ethical considerations in fraud examination - Auditors' Role 1. Fraud detection responsibilities

Section

Objectives

Topic 1: Fraud Prevention and Deterrence

- Management's Role

1. Fraud risk assessment
2. Building anti-fraud programs

- Corporate Governance

1. Internal controls
2. Board oversight
3. Roles and responsibilities

- Ethics

1. Ethical considerations in fraud examination

- Auditors' Role

1. Fraud detection responsibilities

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ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Sample Questions (Q121-Q126):

NEW QUESTION # 121
The theory of differential association is used frequently to explain white-collar criminality Which of the following is NOT one of the assertions or principles of differential association?

A. The process of learning criminal behavior Is the same as pure imitation
B. Criminal behavior is learned using the same mechanisms as other learning
C. Criminal behavior is acquired through participation with intimate personal groups
D. Criminal behavior is learned from other people in a process of communication

Answer: C

NEW QUESTION # 122
Jane, a Certified Fraud Examiner (CFE), was hired lo conduct a fraud examination at XYZ Company Her examination did not reveal any conclusive evidence that fraud had occurred or was occurring Consequently.
XYZ's management asked Jane to state in her official examination report that the company is free of fraud as a means of assuring the board of directors that the company's anti-fraud controls were effective. The ACFE Code of Professional Ethics prohibits Jane from complying with management's request.

A. False
B. True

Answer: B

Explanation:
ACFE Code of Professional Ethics:
* CFEs must not make definitive statements about the absence of fraud, as such statements can mislead stakeholders and compromise professional integrity.
Why A is Correct:
* Jane cannot state the company is "free of fraud" because no examination can guarantee the complete absence of fraud, only that no evidence was found based on the scope of work.
References:
* ACFE ethical guidelines on reporting and assurance practices.

NEW QUESTION # 123
During an external audit of an organization's financial statements, Saskia, the external auditor, uncovers significant internal control deficiencies at the organization. She believes these deficiencies could result in a material misstatement of the financial statements. Which of the following should Saskia do regarding these findings?

A. Saskia should suspend the current audit engagement and begin a new audit focused on the internal control deficiencies.
B. Saskia should communicate the deficiencies in writing to those charged with governance.
C. Saskia should provide a written communication about her findings to the relevant regulatory agencies.
D. Saskia should withdraw from the audit engagement immediately and issue a disclaimer on any prior work performed.

Answer: B

Explanation:
The Auditors' Fraud-Related Responsibilities chapter emphasizes communication with those charged with governance when auditors identify matters relevant to fraud risk, internal control, or material misstatement.
The manual states that if fraud involving management or significant internal control roles is identified or suspected, the auditor must communicate such matters to those charged with governance on a timely basis. It also identifies management's failure to remedy significant deficiencies in internal control as an important fraud risk factor. In parallel, the management responsibilities material explains that internal control deficiencies should be communicated to appropriate parties for corrective action. Taken together, the manual' s framework supports communicating significant deficiencies to those charged with governance rather than immediate withdrawal or automatic reporting to regulators. Therefore, option C is the correct exam response.

NEW QUESTION # 124
Aaron, a government auditor, is conducting a financial statement audit of a public-sector entity in accordance with the International Standards of Supreme Audit Institutions. Which of the following is TRUE regarding Aaron's consideration of fraud during this engagement?

A. Aaron likely does not have the ability to withdraw from the engagement, even if fraud is identified during the audit.
B. Aaron's audit objectives are likely narrower than those of a private-sector financial statement audit.
C. Aaron does not need to comply with the requirements found in International Standard on Auditing 240, as they do not apply to the engagement.
D. Aaron should remain alert for fraud but does not need to consider the potential for abuse or other misconduct during the audit engagement.

Answer: A

Explanation:
According to the ACFE Manual, in public-sector audits conducted under INTOSAI standards, "government auditors might not have the same level of discretion as private auditors to withdraw from engagements when fraud is detected." INTOSAI standards focus more on reporting and public transparency rather than withdrawal.
Reference:ACFE Fraud Examiners Manual, 2020 International Edition -Auditors' Fraud-Related Responsibilities, Section on INTOSAI Standards.

NEW QUESTION # 125
Which of the following theories suggests that, when considering the possibility of violating a law. people are likely to ask themselves. "What will my spouse think if they find out?"

A. Behavioral theory
B. Social control theory
C. Operant theory
D. Cognitive theory

Answer: B

Explanation:
* Social Control Theory Overview:
* This theory posits that individuals consider social and personal relationships when deciding whether to commit a crime. They reflect on the potential consequences of their actions on their relationships and social standing.
* Application to the Scenario:
* The question of "What will my spouse think?" aligns directly with social control theory, as it involves weighing personal consequences within a social context.
* Analysis of Other Options:
* B. Operant theory: Focuses on behavior modification through rewards and punishments.
* C. Cognitive theory: Centers on thought processes and decision-making patterns.
* D. Behavioral theory: Examines the external influences on behavior, not personal social relationships.
* Conclusion:Social control theory best explains the scenario.
References:Criminological theories referenced in ACFE study materials.

NEW QUESTION # 126
......

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