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

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

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ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Sample Questions (Q66-Q71):

NEW QUESTION # 66
According to the routine activities theory, all of the following are important elements that influence crime EXCEPT:

A. The lack of accountability for misdeeds
B. The availability of suitable targets
C. The absence of capable guardians
D. The presence of motivated offenders

Answer: A

Explanation:
Routine activities theory identifies three main elements necessary for crime: a motivated offender, a suitable target, and the absence of capable guardians. The lack of accountability for misdeeds is not part of this theory, as it focuses on situational factors that facilitate criminal opportunities rather than broader social or institutional factors.
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NEW QUESTION # 67
(Jacques, an internal auditor, and Brenna, the company's travel and expense manager, have had several disagreements about employee expense limits and policies. Jacques has just been told that he will lead the company's fraud risk assessment. During the fraud risk assessment, Jacques should:)

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

Answer: B

Explanation:
The Fraud Risk Assessment chapter stresses that the people leading and conducting the fraud risk assessment must be independent and objective. The manual specifically warns that personal experiences or biases can improperly affect a team member's evaluation of fraud risks in a business area. It gives an example that if a team member had a bad experience with someone in a department, someone else should perform the fraud risk assessment work for that area to avoid bias. That guidance directly applies here. Because Jacques has had multiple disagreements with Brenna, his objectivity regarding the travel and expense function could reasonably be impaired or questioned. Therefore, to preserve the integrity of the assessment process, he should request that another person perform the fraud risk assessment work related to employee travel and expenses.

NEW QUESTION # 68
Patrick is conducting an external audit of a company in a jurisdiction that is subject to International Standards on Auditing (ISAs). While undertaking his audit procedures, he discovers evidence that senior management has been fraudulently manipulating the financial statements. Which of the following is Patrick's BEST response to these findings?

A. Patrick should immediately report his findings to local law enforcement authorities.
B. Patrick should not disclose his findings to any other parties due to client confidentiality
C. Patrick should confront management with his audit findings and try to get a confession.
D. Patrick should report his findings to those charged with governance of the organization.

Answer: D

Explanation:
* International Standards on Auditing (ISAs) Requirements:
* ISAs require auditors to communicate suspected or confirmed fraud to "those charged with governance" of the organization, as they have the responsibility for oversight.
* ISA 240, "The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements," mandates that findings be reported to appropriate governance bodies before considering further actions.
* Confidentiality and Legal Obligations:
* Auditors must maintain confidentiality unless legal or regulatory frameworks require disclosure to authorities. Immediate reporting to law enforcement (option B) may breach confidentiality without proper internal escalation.
* Why Option D is Correct:
* Reporting to governance ensures proper internal actions are taken and protects the integrity of the audit process. It allows the organization to address the issue before external involvement if required.
References:
* ISA 240 and the ACFE guidelines on professional auditor conduct.

NEW QUESTION # 69
Which of the following statements is FALSE?

A. Controls do little good in preventing theft and fraud if those at risk do not know of their presence
B. Most experts agree that it is harder to detect frauds than to prevent them
C. Conducting covert audits is among the most effective fraud prevention methods
D. Educating employees about company hotlines and reporting programs increases their perception of detection

Answer: A

NEW QUESTION # 70
Glenda. an internal auditor, and Brldgette. an accounts receivable clerk, have had several heated disagreements over accounting procedures and policies. Glenda has just been told that she will be the lead on the company's fraud risk assessment. During the fraud risk assessment. Glenda should:

A. Automatically designate the accounts receivable department as a high-risk area.
B. Have someone else perform the fraud risk assessment work related to the accounts receivable department's activities.
C. Confront Bridgette about the disagreements and discuss how they increase the department's risk of fraud.
D. Include her disagreements with Bridgette as a factor when assessing the risk of fraud in the accounts receivable department.

Answer: B

Explanation:
* Impartiality in Fraud Risk Assessment:
* As the lead on the fraud risk assessment, Glenda must maintain objectivity and avoid the appearance of bias.
* Her history of disagreements with Bridgette creates a potential conflict of interest, which could compromise the assessment's credibility.
* Why Option D is Correct:
* Assigning the accounts receivable department's assessment to another individual eliminates the risk of perceived or actual bias.
* Analysis of Other Options:
* A. Confrontation: Not appropriate during a professional assessment.
* B. Including disagreements: Personal conflicts should not influence risk evaluations.
* C. Automatic high-risk designation: This lacks a factual basis and undermines objectivity.
* Conclusion:Option D ensures objectivity and credibility in the fraud risk assessment.

NEW QUESTION # 71
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