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

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

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ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Sample Questions (Q138-Q143):

NEW QUESTION # 138
Joanna is leading the fraud risk assessment process for her organization. Which of the following considerations about the fraud risk assessment process is MOST ACCURATE and should be incorporated into Joanna's plans?

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

Answer: B

Explanation:
Comprehensive and Detailed in Depth Explanation:
Fraud risk assessments can be effectively conducted by internal personnel or external consultants. The key is that they must be conducted objectively and with due professional care. There is no requirement that they be conducted only externally (eliminating A), nor should biases about the improbability of fraud influence the assessment scope (eliminating B). Management involvement can be helpful when balanced appropriately-it should not be unduly limited (eliminating D).
Reference:Fraud Examiners Manual, 2022, Fraud Prevention and Deterrence, Fraud Risk Assessment - Section 4.703-4.739.

NEW QUESTION # 139
Who is ultimately responsible for responding appropriately to instances of fraud within an organization?

A. Internal auditors
B. Management
C. General counsel
D. The audit committee

Answer: B

NEW QUESTION # 140
Which of the following statements regarding fraud risks is TRUE?

A. The objective of anti-fraud controls is to reduce the residual fraud risk to a level that is significantly lower than the inherent fraud risk.
B. Residual fraud risks are risks that are present before anti-fraud controls are implemented across the organization.
C. Inherent fraud risks are risks that remain after controls are implemented to mitigate fraud risk.
D. The objective of anti-fraud controls is to completely eliminate inherent fraud risks within the organization.

Answer: A

Explanation:
Inherent fraud risk is the fraud risk that exists before considering the effect of controls. Residual fraud risk is the risk that remains after preventive and detective controls are applied. Anti-fraud controls are not expected to eliminate all fraud risk because no internal control system can provide absolute assurance. Instead, the objective is to reduce residual fraud risk to a level that is acceptable to management and significantly lower than the inherent risk. Option A is incorrect because complete elimination of fraud risk is unrealistic. Option B reverses the definition of inherent risk. Option D reverses the definition of residual risk. Therefore, option C correctly describes the relationship between inherent risk, residual risk, and anti-fraud controls in a fraud risk assessment.

NEW QUESTION # 141
(Sill, Inc. is a specialty retailer of customized window frames. The company receives a very large order from A & P Company, a new customer from another country that is known to have high corruption risks. Which of the following is MOST ACCURATE regarding the due diligence procedures that Sill should perform on A & P before proceeding with this transaction?)

A. Sill should consider A & P's expected purchasing pattern and method of payment in determining whether to accept the transaction.
B. Sill should perform the same level of due diligence as it would for any other customer to avoid claims of discrimination.
C. Sill does not need to undertake any specific due diligence procedures for this transaction.
D. Sill needs to undertake due diligence procedures only if A & P requests to pay on credit.

Answer: A

Explanation:
The manual's anti-corruption and compliance guidance supports a risk-based due diligence approach for business relationships involving elevated corruption exposure. It explains that organizations should apply appropriate due diligence and compliance requirements for third parties and business partners, and that anti- corruption programs should be designed based on assessed risk. In a transaction involving a new foreign customer from a high-corruption-risk country and an unusually large order, the company should not treat the transaction as routine or ignore red flags. Instead, it should evaluate whether the transaction fits the customer' s expected purchasing behavior and whether the payment method is consistent with a legitimate commercial relationship. Those factors help determine whether the deal presents heightened fraud, bribery, or money- laundering concerns. Therefore, the most accurate answer is that Sill should consider A & P's expected purchasing pattern and method of payment before proceeding.

NEW QUESTION # 142
During an external audit, the audit team identifies evidence that management has Intentionally manipulated the organization's reported revenue amount However, the amount of the resulting misstatement does not meet the quantitative materiality threshold for the audit. Which of the following is TRUE regarding this situation?

A. The auditors should assume that all audit evidence collected previously is unreliable and withdraw from the audit engagement.
B. The auditors should reconsider the reliability of the audit evidence they have previously obtained.
C. The auditors should regard the misstatement as immatenal to the audit because the omitted amount is less than the quantitative materiality threshold
D. The auditors should only consider the evidence if they can determine that the actions meet the legal definition of fraud.

Answer: C

NEW QUESTION # 143
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