Free PDF Quiz ACFE - Pass-Sure CFE-Fraud-Prevention - Exam Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Assessment

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ACFE CFE-Fraud-Prevention Exam Syllabus Topics:

Section	Weight	Objectives
Fraud Prevention Programs	15–20%	- Monitoring and continuous improvement - Designing prevention strategies - Communication and training
Understanding Criminal Behavior	5–10%	- Behavior modification principles - Theories of crime causation 1. Social control and social learning theory 2. Rational choice and routine activities theory 3. Differential association theory
White-Collar Crime	15–20%	- Impact on organizations and society - Legal prosecution and sanctions - Organizational vs occupational crime - Definition and characteristics - Causal factors and opportunity structures
Management's Fraud-Related Responsibilities	5–10%	- Oversight and accountability - Establishing anti-fraud policies - Reporting mechanisms
Fraud Risk Assessment	15–20%	- Risk analysis and prioritization - Assessment implementation and documentation - Risk identification methodologies
Corporate Governance	20–25%	- Governance frameworks and principles 1. OECD guidelines 2. Treadway Commission (COSO) - Roles of board, management, auditors - Internal control systems 1. COSO five components
Professional Ethics	5–10%	- ACFE Code of Professional Ethics - Conflicts of interest and integrity - Ethical decision-making

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ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Sample Questions (Q67-Q72):

NEW QUESTION # 67
Which of the following is FALSE regarding an organization's anti-fraud policy?

A. A detailed anti-fraud policy can make it easier to investigate and punish employees who commit fraud and other dishonest acts.
B. In developing the anti-fraud policy, management should check with legal counsel regarding any legal considerations with respect to the policy.
C. One of the most important considerations in developing the anti-fraud policy is to ensure every allegation is handled in a uniform manner.
D. To avoid legal problems in discharging employees, the anti-fraud policy should not include any specific examples of frau and misconduct.

Answer: D

Explanation:
nti-Fraud Policy Components:
A robust anti-fraud policy should provide clear definitions and examples of fraud and misconduct to ensure employees understand what constitutes unacceptable behavior.
Specific examples make investigations and enforcement more consistent and defensible.
Analysis of Option B:
Avoiding specific examples creates ambiguity, which can hinder enforcement and increase legal risks when discharging employees.
Properly vetted examples, reviewed with legal counsel, help ensure compliance with legal standards.
Conclusion:Option B is false because including examples of fraud and misconduct strengthens the anti-fraud policy.

NEW QUESTION # 68
Which of the following Is NOT a way that an organization's fraud risk assessment should be Incorporated Into the audit process?

A. It should be used to assess whether there is a moderate-to-high risk of management overriding controls within the moderate-to-high fraud risk areas.
B. it should be used to increase awareness in the development of audit programs for areas that have been identified as having a moderate-to-high risk of fraud.
C. It should be used to replace the auditor's own identification and assessment of fraud risks.
D. It should be used to design audit tests to evaluate whether the controls are operating effectively.

Answer: C

Explanation:
Integration of Fraud Risk Assessment in Audits:
The fraud risk assessment provides valuable input but does not replace the auditor's independent responsibility to identify and assess fraud risks.
Why B is Correct:
Professional auditing standards require auditors to perform their own risk assessments, and the fraud risk assessment is only a tool to enhance this process.

NEW QUESTION # 69
Which of the following scenarios would MOST LIKELY be considered a violation of the ACFE Code of Professional Ethics?

A. Dee, a CFE, accepted an assignment to conduct a fraud examination within a manufacturing company. Because she rushed to complete the investigation, she overlooked key items of evidence and failed to uncover a fraud scheme.
B. Derrick, a CFE, was hired by a client to conduct a fraud examination but found nothing abnormal.
A year later, he received a court order to provide the client's file to the court. Derrick complied with the court order despite not having the client's authorization to provide the file.
C. All of the above are violations.
D. Riva, a CFE, uncovered material internal control deficiencies that were material but unrelated to the kickback scheme she was investigating. In her final report to management, Riva included information about the deficiencies despite their being unrelated to the situation she was hired to investigate.

Answer: A

NEW QUESTION # 70
Adan, an internal auditor who works at BKY Co., is reviewing the auditing procedures for his company. He is specifically considering the ways BKY can proactively audit for fraud. Which of the following is TRUE regarding the use of proactive fraud auditing procedures at BKY?

A. Auditors should avoid asking questions such as, "Has anyone ever asked you to do something unethical?" as part of their audits, as this can limit employees' willingness to communicate.
B. Analytical review of BKY's financial statements is the best way to uncover small frauds that might be missed by other detection methods.
C. Fraud audit procedures should be designed to avoid an element of surprise.
D. Fraud assessment questioning techniques are most effectively used as part of the normal audit process.

Answer: D

NEW QUESTION # 71
The internal auditor's fraud-related responsibilities include which of the following?

A. Obtaining reasonable assurance that the organization's financial statements are free of material misstatements caused by fraud
B. Evaluating indicators of fraud and deciding whether any further action is necessary or whether an investigation should be recommended
C. Establishing and maintaining effective anti-fraud controls at a reasonable cost
D. Overseeing management's actions to manage fraud risks

Answer: B

Explanation:
Internal auditors focus on identifying and assessing fraud risks, evaluating controls, and recommending further action when necessary.

NEW QUESTION # 72
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