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

Section	Objectives
Topic 1: Fraud Prevention and Deterrence	- Ethics 1. Ethical considerations in fraud examination - Corporate Governance 1. Internal controls 2. Roles and responsibilities 3. Board oversight - Auditors' Role 1. Fraud detection responsibilities - Management's Role 1. Building anti-fraud programs 2. Fraud risk assessment

Section

Objectives

Topic 1: Fraud Prevention and Deterrence

- Ethics

1. Ethical considerations in fraud examination

- Corporate Governance

1. Internal controls
2. Roles and responsibilities
3. Board oversight

- Auditors' Role

1. Fraud detection responsibilities

- Management's Role

1. Building anti-fraud programs
2. Fraud risk assessment

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{2026} ACFE CFE-Fraud-Prevention-and-Deterrence PDF Questions For Stress-free Exam Preparation

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ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Sample Questions (Q234-Q239):

NEW QUESTION # 234
Which of the following criminological theories states that individuals make a conscious decision to commit a crime and that crime can be deterred by reducing opportunities for criminal activity and increasing an individual's personal risk of being caught and punished?

A. Differential association theory
B. Social conflict theory
C. Routine activities theory
D. Rational choice theory

Answer: D

NEW QUESTION # 235
Black, a Certified Fraud Examiner CFE, was hired to conduct a fraud examination. He did not find fraud, but in Black's opinion, the controls he examined were deficient. Under the ACFE Code of Professional Ethics, which of the following is TRUE?

A. Black is not permitted to express his opinion on the internal control deficiencies in his report to management under any circumstances.
B. Black may include his opinion on the internal control deficiencies in his report to management because it is a technical matter.
C. Black may include his opinion on the internal control deficiencies in his report to management only if he amends his engagement letter.
D. Black may include his opinion on the internal control deficiencies in his report to management only if he gets formal approval from the board of directors.

Answer: B

Explanation:
The ACFE Code of Professional Ethics prohibits a fraud examiner from expressing an opinion regarding the guilt or innocence of any person or party. However, the manual clearly distinguishes prohibited opinions on guilt from permissible opinions on technical matters. It explains that fraud examiners may draw reasonable conclusions supported by evidence and, if qualified, may offer opinions regarding technical matters such as the relative adequacy of an entity's internal controls. Therefore, Black is not barred from discussing control deficiencies merely because he did not uncover fraud. As long as his opinion is within his expertise and has a reasonable evidential basis, including it in a report to management is ethically acceptable. For this reason, the option stating that he may express the opinion because it concerns a technical matter is correct.

NEW QUESTION # 236
As part of its anti-fraud program, Oak Company is outlining the responsibilities of different stakeholders.
Who is ultimately responsible for setting the organization's ethical tone?

A. General counsel.
B. Management.
C. Human resources.
D. Fraud examiners.

Answer: B

Explanation:
Management is ultimately responsible for setting the organization's ethical tone. This concept is commonly called "tone at the top." A strong anti-fraud culture depends on management demonstrating, communicating, and enforcing ethical expectations consistently. Fraud examiners can investigate allegations and advise on controls, but they do not set the organization's culture. General counsel can advise on legal obligations, and human resources can help administer policies, discipline, and training, but neither replaces management's responsibility for ethical leadership. Employees observe whether senior leaders follow the same standards they impose on others. If management tolerates misconduct, applies rules inconsistently, or ignores warning signs, the fraud prevention program becomes less effective. Therefore, the party ultimately responsible for setting and reinforcing ethical tone is management, making option D correct.

NEW QUESTION # 237
The internal auditor's fraud-related responsibilities include which of the following?

A. Reporting to regulators regarding the entity's vulnerability to fraud
B. Attesting that the organization's financial statements are free of material misstatements caused by fraud
C. Overseeing management's actions to manage fraud risks
D. Evaluating whether management is actively retaining responsibility for oversight of the fraud risk management program

Answer: D

Explanation:
Internal Auditors' Role in Fraud Risk Management:
* Internal auditors evaluate management's commitment to overseeing and addressing fraud risks as part of their assurance role.
Why A is Correct:
* Oversight of fraud risk management is a management responsibility, and internal auditors assess whether this responsibility is effectively retained and executed.
Why Other Options are Incorrect:
* B: Reporting to regulators is not a core responsibility of internal auditors.
* C: Internal auditors provide evaluation, not direct oversight.
* D: Attesting financial statement accuracy is the responsibility of external auditors, not internal auditors.

NEW QUESTION # 238
Which of the following is FALSE regarding fraud examiners responsibilities under the ACFE Code of Professional Ethics?

A. Fraud examiners must obtain and document evidence in a manner that ensures that the chain of custody is preserved
B. If fraud examiners become aware of a situation that might appear to others as though they have a conflict of interest they should immediately disclose the situation to company management
C. In determining what information to include in a fraud examination report, fraud examiners should try to decide what users will consider important and material
D. Confidential information provided to fraud examiners by their clients is considered privileged and therefore legally exempt from disclosure in all circumstances

Answer: C

NEW QUESTION # 239
......

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