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

SectionWeightObjectives
Topic 1: Understanding Criminal Behavior5–10%- Behavior modification: punishment vs reinforcement
- Differential reinforcement, rational choice, routine activities theory
- Theories: differential association, social control, social learning
Topic 2: Management's Fraud-Related Responsibilities10–15%- Internal control and oversight duties
- Reporting obligations and accountability
- Roles in prevention, detection, and deterrence
Topic 3: White-Collar Crime15–20%- Impacts on individuals and society
- Fraud triangle and occupational fraud trends
- Organizational vs occupational crime
- Organizational opportunity and contributing factors
- Prosecution and legal aspects
- Rationalization and control mechanisms
Topic 4: Fraud Risk Assessment15–20%- Process and methodology
- Risk response and mitigation strategies
- Identifying and prioritizing risks
- Continuous assessment and improvement
Topic 5: Corporate Governance5–10%- Definition and key stakeholders
- Guidance sources (OECD, Treadway Commission)
- Framework and core principles
Topic 6: ACFE Code of Professional Ethics5–10%- Principles and standards of conduct
- Ethical obligations and compliance
Topic 7: Fraud Prevention Programs15–20%- Whistleblower systems and reporting channels
- Design, implementation, and monitoring
- Training and awareness initiatives
- Code of ethics and organizational culture

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ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Sample Questions (Q237-Q242):

NEW QUESTION # 237
According to behaviorists such as B. F. Skinner, which of the following scenarios is MOST LIKELY to occur when an undesired behavior is punished?

Answer: D


NEW QUESTION # 238
Which of the following statements regarding document retention policies (DRPs) is TRUE?

Answer: D


NEW QUESTION # 239
Which of the following is one of the four recommendations made by the National Commission on Fraudulent Financial Reporting the Treadway Commission to reduce the probability of fraud in financial reports?

Answer: D

Explanation:
The Corporate Governance chapter explains that the Treadway Commission made four recommendations aimed at reducing the likelihood of fraud in financial reporting. These recommendations were directed to the board of directors' audit committee and included having an independent audit committee, a written charter for the audit committee, adequate resources and authority, and informed, vigilant, and effective audit committee members. The manual specifically states that the existence of an audit committee and a written charter is not enough; the committee must also have adequate resources and authority to carry out its responsibilities. That language directly matches option C. The other choices either substitute the wrong committee, assign the charter to management instead of the audit committee, or improperly shift oversight of internal controls to shareholders.


NEW QUESTION # 240
Which of the following is FALSE regarding G20/OECD Principles of Corporate Governance (the Principles)?

Answer: B


NEW QUESTION # 241
According to Diane Vaughan, which of the following factors increases an organization's inherent inclination toward committing crime?

Answer: D


NEW QUESTION # 242
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