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ACFE CFE-Fraud-Prevention Exam Syllabus Topics:

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

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ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Sample Questions (Q65-Q70):

NEW QUESTION # 65
Which of the following statements is TRUE according to rational choice theory?

A. Crime can be deterred by increasing the potential for financial gain for the perpetrator.
B. Crime originates from a rational and conscious decision made by the perpetrator in order to receive an intended benefit.
C. Crime originates from the application of excessive pressure and influence on the perpetrator by external sources.
D. Crime can be deterred by decreasing the personal risk to potential perpetrators.

Answer: B

Explanation:
Rational choice theory posits that criminal behavior is a result of deliberate decision-making.
According to the ACFE manual:
"Rational choice theory assumes that individuals weigh the expected benefits of committing a crime against the possible consequences. If the perceived benefits outweigh the perceived risks, the individual may choose to offend."

NEW QUESTION # 66
Employee support programs are a fraud prevention mechanism that addresses which leg of the Fraud Triangle

A. Lack of integrity
B. Pressure
C. Rationalization
D. Opportunity

Answer: B

Explanation:
Fraud Triangle and Employee Support Programs:
The Fraud Triangle identifiespressure,opportunity, andrationalizationas the key elements contributing to fraud.
Employee support programs help alleviate pressures, such as financial stress or workplace dissatisfaction, which could lead employees to commit fraud.

NEW QUESTION # 67
Aaron, a government auditor, is conducting a financial statement audit of a public-sector entity in accordance with the International Standards of Supreme Audit Institutions. Which of the following is TRUE regarding Aaron's consideration of fraud during this engagement?

A. Aaron should remain alert for fraud but does not need to consider the potential for abuse or other misconduct during the audit engagement.
B. Aaron likely does not have the ability to withdraw from the engagement even if fraud is identified during the audit.
C. Aaron does not need to comply with the requirements found in International Standard on Auditing
240 as they do not apply to the engagement.
D. Aaron's audit objectives are likely narrower than those of a private-sector financial statement audit.

Answer: B

Explanation:
Government auditors typically cannot unilaterally withdraw from an audit engagement, even in cases where fraud is identified. Public-sector audits often follow mandates from higher authorities or statutes that require the auditor to continue and report findings to oversight bodies.
Additionally, fraud and abuse (including misconduct and misuse of assets) are relevant to government audits under ISSAIs, contrary to A and B. Option D is incorrect because public-sector audit objectives are often broader, encompassing compliance, performance, and integrity aspects.

NEW QUESTION # 68
According to ACFE research, which of the following is TRUE?

A. Men commit significantly more frauds than women do.
B. Most fraudsters have previous criminal convictions for fraud-related offenses.
C. Frauds committed by staff-level employees cause higher median losses than those committed by owners and executives.
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 # 69
Which of the following is TRUE regarding the internal audit function's reporting responsibilities pertaining to fraud?

A. The internal audit function is not permitted to communicate with the board of directors about fraud, as that is the responsibility of external auditors.
B. The internal audit function should discuss how and when to report fraud-related issues with senior management and the board of directors before such issues arise.
C. The internal audit function should not disclose the results of its fraud audits to senior management or the board of directors in order to maintain independence.
D. The internal audit function is permitted, but not required, to periodically report about the organization's fraud risks to senior management and the board of directors.

Answer: B

Explanation:
Internal Audit Reporting Responsibilities:
Internal audit must maintain open communication with senior management and the board to ensure appropriate handling of fraud-related issues.
Establishing reporting protocols in advance ensures timely and consistent responses when fraud occurs.

NEW QUESTION # 70
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