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ACFE CFE-Fraud-Prevention Exam Syllabus Topics:

Section	Weight	Objectives
Internal Controls and Fraud Prevention	25%	- Fraud detection and prevention controls - Internal control design and effectiveness
Corporate Governance and Ethics	25%	- Ethical culture and tone at the top - Code of conduct and compliance programs
Fraud Prevention Framework	25%	- Fraud risk governance and oversight - Fraud risk assessment processes
Fraud Risk Management and Deterrence	25%	- Fraud prevention strategies and programs - Monitoring and continuous improvement

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Quiz 2026 CFE-Fraud-Prevention: Certified Fraud Examiner - Fraud Prevention and Deterrence Exam – High Pass-Rate Study Dumps

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ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Sample Questions (Q35-Q40):

NEW QUESTION # 35
According to the 2020 Report to the Nations.___________schemes ate the MOST COMMON form of occupational fraud, while_________schemes are the MOST COSTLY form of occupational fraud.

A. Corruption, asset misappropriation
B. Financial statement fraud: corruption
C. Asset misappropriation; corruption
D. Asset misappropriation: financial statement fraud

Answer: D

Explanation:
Findings from the 2020 Report to the Nations:
Asset misappropriation:Most common form of occupational fraud (e.g., theft of cash or inventory).
It is frequent but less costly.
Financial statement fraud:Most costly, involving significant manipulation of financial data.

NEW QUESTION # 36
Charles, the chief executive officer (CEO) of the Baking & Things Corporation, hired Daniela, a Certified Fraud Examiner (CFE), to investigate an embezzlement case. During the investigation, Daniela learns that Charles is involved in an unrelated fraud. What action should Daniela take based on the ACFE Code of Professional Ethics?

A. Daniela should tell the company's board of directors about Charles.
B. Daniela should immediately resign from the engagement.
C. Daniela should contact the media to report what she found.
D. Daniela should report Charles to law enforcement.

Answer: A

NEW QUESTION # 37
Having specialized departments within a company often increases the overall risk ot traud by the organization.

A. False
B. True

Answer: B

Explanation:
Risks Associated with Specialized Departments:
While specialization improves efficiency, it can create silos that hinder communication, coordination, and oversight, increasing fraud risk.
Isolated departments may lack cross-functional checks and balances.
Conclusion: Specialized departments often increase fraud risk if not managed with proper controls and oversight.

NEW QUESTION # 38
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. Formal sanctions for intentional noncompliance should be kept private and only shared if a party absolutely needs to know.
D. Systems to monitor and identify breaches in compliance must be included in the fraud risk management program.

Answer: D

NEW QUESTION # 39
Which of the following mechanisms can help alleviate the pressure on employees to commit fraud?

A. Employee monitoring software
B. Employee support programs
C. Discipline policies
D. Background check policies

Answer: B

NEW QUESTION # 40
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