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ACFE CFE-Fraud-Prevention Exam Syllabus Topics:

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

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ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Sample Questions (Q179-Q184):

NEW QUESTION # 179
In the area of criminological theory, compliance is the theory that tries to prevent crime by providing economic incentives for voluntary conformity to the laws and using administrative efforts to control violations before they occur.

Answer: B

Explanation:
Understanding Compliance Theory:
Compliance theory emphasizes preventing crime through incentives for voluntary adherence to laws and proactive administrative measures.
By addressing potential violations early, compliance theory aims to deter criminal behavior before it occurs.
Application of the Theory:
Examples include economic benefits for following regulations and monitoring mechanisms to identify early signs of noncompliance.
Conclusion: The statement accurately describes compliance theory.


NEW QUESTION # 180
An employee submits reimbursement requests for personal expenses disguised as business expenses. This scheme is BEST classified as:

Answer: D

Explanation:
Expense reimbursement fraud occurs when employees seek payment for fictitious, inflated, or personal expenses. Such schemes exploit trust in the expense approval process and often involve falsified documentation.


NEW QUESTION # 181
According to the differential reinforcement theory, behavior is weakened when positive rewards are gained or punishment is avoided.

Answer: B

Explanation:
Differential Reinforcement Theory:
This theory suggests behavior is strengthened when positive rewards are gained or punishment is avoided, not weakened.
The premise is the opposite of what the statement claims.
Conclusion: The statement is incorrect because differential reinforcement strengthens, not weakens, behavior.


NEW QUESTION # 182
According to the differential reinforcement theory, behavior is strengthened when which of the following is applied?

Answer: D


NEW QUESTION # 183
Which of the following criminological theories asserts that the three elements that have the most influence on crime are the availability of suitable targets, absence of capable guardians, and presence of motivated offenders?

Answer: A

Explanation:
Key Elements of Routine Activities Theory:
This criminological theory asserts that crime is likely when three conditions converge:
Availability of suitable targets.
Absence of capable guardians (e.g., security or oversight).
Presence of motivated offenders.
Why C is Correct:
Routine activities theory focuses on the environmental and situational factors that facilitate crime, making it distinct from other criminological theories.


NEW QUESTION # 184
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