Real ACFE CFE-Fraud-Prevention Exam Questions [2026] - Secret To Pass Exam In First Attempt

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ACFE CFE-Fraud-Prevention Exam Syllabus Topics:

Section	Weight	Objectives
Topic 1: Fraud Prevention and Deterrence	25%	- Fraud prevention programs and frameworks - Fraud deterrence strategies and controls - Ethics and corporate governance - Anti-fraud policies and procedures - Whistleblowing and reporting mechanisms - Fraud risk assessment - Monitoring, auditing, and continuous improvement - Fraud risk governance and organizational culture - Internal control systems and evaluation

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ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Sample Questions (Q267-Q272):

NEW QUESTION # 267
Armando has been tasked with developing policies to help prevent crime by using the threat of criminal sanctions to control the immediate behavior of individuals. Which of the following strategies to control crime is Armando using?

A. Prevention
B. Deterrence
C. Enforcement
D. Compliance

Answer: B

NEW QUESTION # 268
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. 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.
C. All of the above are violations.
D. 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.

Answer: A

NEW QUESTION # 269
Which of the following statements is MOST ACCURATE regarding an organization's fraud risk management program?

A. Punishment for intentional noncompliance should be individualized based on the offender's personal circumstances.
B. All employees at the organization should be responsible for monitoring compliance with the program.
C. Systems to monitor and identify breaches in compliance must be included in the fraud risk management program.
D. Formal sanctions for intentional noncompliance should be kept private and only shared if a party absolutely needs to know.

Answer: C

NEW QUESTION # 270
Which of the following choices is an example of an anti-fraud control that is primarily preventive in nature?

A. Proactive data analysis techniques
B. Continuous audit techniques
C. Employee background checks
D. Whistleblower hotline

Answer: C

Explanation:
Employee background checks are considered a preventive control because they are designed to identify potentially risky hires before employment. The manual states that "background checks are a front-line preventive measure in combating fraud by screening out individuals who pose higher risk."

NEW QUESTION # 271
According to ACFE research, which of the following is TRUE?

A. Frauds committed by staff-level employees cause higher median losses than those committed by owners and executives.
B. Men commit significantly more frauds than women do.
C. Most fraudsters have previous criminal convictions for fraud-related offenses.
D. An unwillingness to share duties is the most reported red flag displayed by fraud perpetrators prior to the detection of their crime.

Answer: D

Explanation:
ACFE research highlights that an unwillingness to share duties is one of the most common red flags exhibited by fraud perpetrators. This behavior often indicates a desire to conceal fraudulent activities.Most fraudsters do not have prior convictions, and frauds committed by executives tend to cause higher losses compared to those committed by staff-level employees.

NEW QUESTION # 272
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