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ACFE CFE-Fraud-Prevention Exam Syllabus Topics:

SectionWeightObjectives
Fraud Prevention and Deterrence25%- Internal control systems and evaluation
- Whistleblowing and reporting mechanisms
- Fraud risk governance and organizational culture
- Fraud deterrence strategies and controls
- Monitoring, auditing, and continuous improvement
- Ethics and corporate governance
- Fraud risk assessment
- Fraud prevention programs and frameworks
- Anti-fraud policies and procedures

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ACFE CFE-Fraud-Prevention Questions Latest CFE-Fraud-Prevention Dumps PDF [2026]

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ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Sample Questions (Q94-Q99):

NEW QUESTION # 94
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?"

Answer: A

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.


NEW QUESTION # 95
Pieter, a manager at Solox Corp., oversees the fraud training for the organization's employees.
He is reviewing the training for the coming year. Which of the following actions should Pieter take to ensure that Solox's employee anti-fraud education program is effective?

Answer: D


NEW QUESTION # 96
Which of the following statements is TRUE according to rational choice theory?

Answer: C

Explanation:
Rational choice theory posits that criminal behavior is a result of deliberate decision-making.
According to the ACFE manual:
"Rational choice theory assumes that individuals weigh the expected benefits of committing a crime against the possible consequences. If the perceived benefits outweigh the perceived risks, the individual may choose to offend."


NEW QUESTION # 97
Article II of the ACFE Code of Professional Ethics prohibits illegal or unethical conduct, but It allows exceptions for unknowing violations of the law.

Answer: A

Explanation:
ACFE Code of Professional Ethics:
Article II prohibits all illegal and unethical conduct, with no exceptions for unknowing violations of the law. CFEs are expected to maintain a high standard of professional integrity and responsibility.
Why B is Correct:
Ignorance of the law is not an acceptable defense under the ACFE Code of Ethics. Professionals must ensure they understand and comply with applicable laws.


NEW QUESTION # 98
According to ACFE research, which of the following is TRUE?

Answer: D

Explanation:
The White-Collar Crime chapter summarizes ACFE research on occupational fraud perpetrators.
In the section addressing perpetrators' criminal backgrounds, the manual states that the vast majority of occupational fraudsters have no prior history of criminal fraud convictions and notes that only a small percentage had previously been convicted of a fraud-related offense. It concludes from these findings that most occupational fraudsters are first-time offenders. The manual also explains elsewhere that owners and executives tend to cause much larger median losses than lower-level employees, which eliminates option D. Because the question asks which statement is true according to ACFE research, the best answer is that most employees who commit occupational fraud are first- time offenders. This is a recurring finding in ACFE studies cited by the manual.


NEW QUESTION # 99
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