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ACFE CFE-Fraud-Prevention Exam Syllabus Topics:

Section	Weight	Objectives
Topic 1: Management's Fraud-Related Responsibilities	5–10%	- Establishing anti-fraud policies - Oversight and accountability - Reporting mechanisms
Topic 2: Fraud Prevention Programs	15–20%	- Communication and training - Monitoring and continuous improvement - Designing prevention strategies
Topic 3: Fraud Risk Assessment	15–20%	- Risk analysis and prioritization - Assessment implementation and documentation - Risk identification methodologies
Topic 4: Understanding Criminal Behavior	5–10%	- Theories of crime causation 1. Differential association theory 2. Rational choice and routine activities theory 3. Social control and social learning theory - Behavior modification principles
Topic 5: Corporate Governance	20–25%	- Roles of board, management, auditors - Governance frameworks and principles 1. Treadway Commission (COSO) 2. OECD guidelines - Internal control systems 1. COSO five components
Topic 6: Professional Ethics	5–10%	- Ethical decision-making - ACFE Code of Professional Ethics - Conflicts of interest and integrity
Topic 7: White-Collar Crime	15–20%	- Organizational vs occupational crime - Definition and characteristics - Impact on organizations and society - Causal factors and opportunity structures - Legal prosecution and sanctions

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ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Sample Questions (Q39-Q44):

NEW QUESTION # 39
Which of the following statements about the fraud risk assessment process Is MOST ACCURATE?

A. To ensure the independence of the team members, a fraud risk assessment must be conducted by a consultant or other external party.
B. If the individuals conducting the fraud risk assessment truly believe that fraud could not happen at the organization, then the assessment process should reflect that belief.
C. The fraud risk assessment is most effective when management's influence on the process is limited
D. The fraud risk assessment can be effectively conducted by people inside or outside of the organization.

Answer: D

Explanation:
Conducting a Fraud Risk Assessment:
Both internal and external parties can effectively conduct fraud risk assessments.
Internal teams provide organizational insight, while external parties bring objectivity and specialized expertise.

NEW QUESTION # 40
According to ACFE research, which of the following is TRUE?

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

Answer: B

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 # 41
The internal auditor's fraud-related responsibilities include which of the following?

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

Answer: C

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.

NEW QUESTION # 42
Julia, an internal auditor, is formalizing a process to evaluate the effectiveness of the company's control system over time, including both ongoing evaluations and periodic, separate evaluations.
Julia's initiative BEST pertains to the component of the Committee of Sponsoring Organizations of the Treadway Commission's COSO Internal Control--Integrated Framework the Framework:

A. Control environment
B. Risk assessment
C. Monitoring
D. Control activities

Answer: C

Explanation:
The Management's Fraud-Related Responsibilities chapter defines monitoring as the process that assesses the effectiveness of a control system over time. The manual states that this component should include both ongoing evaluations and periodic separate evaluations, and that the findings should be measured against predefined criteria. This wording matches the question almost exactly. Monitoring also includes timely evaluation and communication of internal control deficiencies to the appropriate parties for corrective action. Because Julia is establishing a process for continuous and separate reviews of control effectiveness over time, her initiative falls squarely within the monitoring component of COSO's Internal Control--Integrated Framework.
None of the other components focus on the continuing evaluation of whether controls remain present and functioning over time in this way.

NEW QUESTION # 43
Which of the following is included in the G20/OECD Principles of Corporate Governance?

A. An emphasis on the importance of timely, accurate, and transparent disclosure mechanisms.
B. A requirement for a corporate governance framework that protects the exercise of management's rights.
C. A request that governments implement effective internal controls to support good corporate governance practices.
D. Support for the equal treatment of all members of an organization's governing body.

Answer: C

NEW QUESTION # 44
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