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

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

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ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam CFE-Fraud-Prevention-and-Deterrence Prüfungsfragen mit Lösungen (Q160-Q165):

160. Frage
Based on research regarding the criminogenic tendencies of organizations, employees are more likely to engage in fraudulent behavior when given a direct order to do so by a superior due to an inherent desire to obey people in positions of authority.

A. False
B. True

Antwort: B

161. Frage
According to ACFE research, which of the following is the MOST COMMON method for detecting occupational fraud?

A. Document examination
B. Management review
C. Tips
D. Internal audit

Antwort: C

Begründung:
Tips have consistently been the leading method for detecting occupational fraud, as confirmed by ACFE research:
"Figure 9 shows that the leading detection methods are tips, internal audit, and management review. This finding is not surprising as these have been the three most common means of detecting occupational fraud in every edition of the report since 2010." Reference: ACFE Fraud Examiners Manual, 2020 International Edition - Fraud Prevention and Deterrence, Section 4.248.

162. Frage
Aaron, a government auditor, is conducting a financial statement audit of a public-sector entity in accordance with the International Standards of Supreme Audit Institutions. Which of the following is TRUE regarding Aaron's consideration of fraud during this engagement?

A. Aaron should remain alert for fraud but does not need to consider the potential for abuse or other misconduct during the audit engagement.
B. Aaron likely does not have the ability to withdraw from the engagement even if fraud is identified during the audit.
C. Aaron does not need to comply with the requirements found in International Standard on Auditing 240 as they do not apply to the engagement.
D. Aaron's audit objectives are likely narrower than those of a private-sector financial statement audit.

Antwort: B

Begründung:
Comprehensive and Detailed in Depth Explanation:
Government auditors typically cannot unilaterally withdraw from an audit engagement, even in cases where fraud is identified. Public-sector audits often follow mandates from higher authorities or statutes that require the auditor to continue and report findings to oversight bodies. Additionally, fraud and abuse (including misconduct and misuse of assets) are relevant to government audits under ISSAIs, contrary to A and B.
Option D is incorrect because public-sector audit objectives are often broader, encompassing compliance, performance, and integrity aspects.
Reference:Fraud Examiners Manual, 2022, Fraud Prevention and Deterrence, Government Auditors' Fraud- Related Responsibilities - Section 4.533.

163. Frage
Gregory, an internal auditor, and Brandon, the company's purchasing manager, have had several heated disagreements over purchasing procedures and policies. Gregory has just been told that he will be the lead on the company's fraud risk assessment. During the fraud risk assessment. Gregory should:

A. Have someone else perform the fraud risk assessment work related to the purchasing function
B. Include his disagreements with Brandon as a factor when assessing the risk of fraud in the purchasing function.
C. Automatically designate the purchasing function as a high-risk area.
D. Confront Brandon about the disagreements and discuss how they increase the organization's risk of fraud-

Antwort: B

164. Frage
Which of the following scenarios is LEAST LIKELY to be considered a conflict of interest that is prohibited under the ACFE Code of Professional Ethics?

A. Lori accepts an assignment to infiltrate her employer and transmit inside information to a competitor.
B. DeVon undertakes engagements for both sides in a case of an alleged fraudulent warranty scheme.
C. Ren undertakes an external engagement that requires him to work outside the normal work hours of his primary employer.
D. Karen accepts an assignment to search for fraud indicators at an organization in which she is an undisclosed partner.

Antwort: C

165. Frage
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