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ACFE CFE-Fraud-Prevention-and-Deterrence Exam Overview:

Certification Vendor:	Association of Certified Fraud Examiners (ACFE)
Exam Name:	CFE Exam – Fraud Prevention and Deterrence
Exam Number:	CFE-Fraud-Prevention-and-Deterrence
Passing Score:	75%
Related Certifications:	Certified Fraud Examiner (CFE)
Available Languages:	English
Exam Format:	Multiple-choice, True/False
Exam Duration:	90 minutes
Real Exam Qty:	70
Recommended Training:	CFE Exam Preparation Resources ACFE Official Training & Study Resources
Exam Registration:	ACFE CFE Exam Registration ACFE Exam Information and Scheduling
Sample Questions:	ACFE CFE-Fraud-Prevention-and-Deterrence Sample Questions
Exam Way:	Computer-based exam (remote proctoring via Prometric ProProctor or in-person Prometric test center)
Pre Condition:	Part of the ACFE Certified Fraud Examiner (CFE) exam program; eligibility requirements apply for CFE certification (education, experience, and ethics requirements).
Official Syllabus URL:	https://www.acfe.com/cfe-credential/about-the-cfe-exam

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The CFE-Fraud-Prevention-and-Deterrence Exam is a computer-based test that consists of multiple-choice questions. CFE-Fraud-Prevention-and-Deterrence exam is divided into four sections, each testing the candidates on a specific area of fraud prevention and detection. The first section tests the candidate's knowledge of fraud prevention and deterrence, including understanding the principles of fraud prevention, assessing fraud risk, and implementing fraud prevention programs. The second section focuses on financial transactions and fraud schemes, including understanding accounting concepts, analyzing financial statements, and detecting and investigating financial statement fraud.

ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Sample Questions (Q264-Q269):

NEW QUESTION # 264
The fact that most groups within groups a society have the same ideas of right and wrong greatly assists in the ability to determine the correct ethical decision in a given situation.

A. True
B. False

Answer: B

NEW QUESTION # 265
Which of the following is NOT an effective way to help prevent fraud through the organization's performance measurement and management programs?

A. Including ethics-based metrics as a component of performance evaluations
B. Tying employee compensation to reasonable organizational performance goals
C. Providing regular training to ensure that all employees are sufficiently prepared to perform their tasks
D. Establishing loosely defined job descriptions that allow employees flexibility in their roles

Answer: D

NEW QUESTION # 266
While, a Certified Fraud Examiner (CFE). was hired to conduct a fraud examination She did not find fraud, but. In White's opinion, there were several internal control deficiencies that, if not remediated, could facilitate the occurrence of fraud Under the ACFE Code of Professional Ethics. White may include her opinion on the controls in her report to management.

A. True
B. False

Answer: A

NEW QUESTION # 267
Harry is an internal auditor with ABC Company. Harry's supervisor, the chief audit executive (CAE), is the fraud risk assessment sponsor and has tasked Harry with drafting an email communication regarding ABC's upcoming fraud risk assessment process. Which of the following is a best practice that Harry should implement?

A. Harry should find a generic template to use as the primary communication to the entire staff.
B. Harry should keep the communication private and only share it with executive management.
C. Harry's communication should encourage employees to participate in the assessment process.
D. Harry's communication should be sent to the entire staff from his own email address.

Answer: C

NEW QUESTION # 268
Which of the following is TRUE regarding the G20/OECD Principles of Corporate Governance?

A. They state that a corporate governance framework should require disclosure of all financial information to the organization's investors.
B. They assert that a corporate governance framework should ensure the equitable treatment of all the organization's shareholders.
C. They are intended to be applicable in developed economies but not in emerging markets.
D. They are required to be implemented by all corporations in the jurisdictions that have officially adopted them.

Answer: B

Explanation:
The Corporate Governance chapter explains that the G20/OECD Principles are nonbinding and are intended to serve as a benchmark for good governance across both developed economies and emerging markets. The manual specifically states that the Principles call for a corporate governance framework that protects the exercise of shareholders' rights and supports the equal treatment of all shareholders, including minority and foreign shareholders. It also clarifies that disclosure requirements focus on material information and transparent reporting, not disclosure of all financial information without limitation. Therefore, option C correctly reflects the manual's description of the Principles. The other statements conflict with the manual because the Principles are not automatically mandatory everywhere, are not limited to developed economies, and do not require disclosure of all information regardless of materiality or competitive sensitivity.

NEW QUESTION # 269
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