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

SectionObjectives
Topic 1: Fraud Prevention and Deterrence- Fraud Risk Management
  • 1. Fraud risk identification and analysis
    • 2. Fraud risk mitigation strategies
      • 3. Fraud risk assessment process
        - Fraud Schemes and Red Flags
        • 1. Occupational fraud schemes
          • 2. Financial statement fraud indicators
            • 3. Fraud warning signs and red flags
              - Anti-Fraud Controls and Governance
              • 1. Fraud prevention policies and procedures
                • 2. Corporate governance and oversight
                  • 3. Internal controls to deter fraud
                    - Fraud Prevention Fundamentals
                    • 1. Principles of fraud prevention and deterrence
                      • 2. Objectives of anti-fraud programs
                        - Fraud Culture and Ethics
                        • 1. Anti-fraud organizational culture
                          • 2. Whistleblowing mechanisms and reporting channels
                            • 3. Ethical frameworks and professional standards
                              - Fraud Risk Monitoring and Evaluation
                              • 1. Evaluation of fraud prevention programs
                                • 2. Ongoing monitoring of fraud risks

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                                  ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Sample Questions (Q256-Q261):

                                  NEW QUESTION # 256
                                  According to modern criminological studies, which of the following is the determinant aspect of white-collar crime?

                                  Answer: B


                                  NEW QUESTION # 257
                                  Reputational damage is an indirect cost of fraud that can be difficult for organizations to calculate.

                                  Answer: B


                                  NEW QUESTION # 258
                                  Which of the following is a responsibility of an organization's board of directors?

                                  Answer: D


                                  NEW QUESTION # 259
                                  Julia is conducting a formal assessment of XYZ Corporation s ethical culture To which of the five components of the Committee of Sponsoring Organizations of the Treadway Commission's (COSO) Internal Control-Integrated Framework (the Framework) does her assessment pertain?

                                  Answer: B


                                  NEW QUESTION # 260
                                  Helene has been working at WPX Corp. for nine years. She takes some of the company's products from the warehouse and sells them online. Helene tells herself that the company owes it to her for her "years of underpaid service." This situation BEST illustrates which component of the Fraud Triangle?

                                  Answer: A


                                  NEW QUESTION # 261
                                  ......

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