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ACFE CFE-Fraud-Prevention Exam Syllabus Topics:

Section	Weight	Objectives
Topic 1: Corporate Governance and Ethics	25%	- Code of conduct and compliance programs - Ethical culture and tone at the top
Topic 2: Fraud Risk Management and Deterrence	25%	- Monitoring and continuous improvement - Fraud prevention strategies and programs
Topic 3: Internal Controls and Fraud Prevention	25%	- Fraud detection and prevention controls - Internal control design and effectiveness
Topic 4: Fraud Prevention Framework	25%	- Fraud risk governance and oversight - Fraud risk assessment processes

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ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Sample Questions (Q55-Q60):

NEW QUESTION # 55
An executive pressures accounting staff to accelerate revenue recognition near year-end to meet earnings targets. This situation primarily reflects which element of the Fraud Triangle?

A. Opportunity
B. Pressure
C. Rationalization
D. Collusion

Answer: B

Explanation:
Pressure often arises from financial expectations, performance goals, compensation incentives, or market demands. The desire to meet earnings targets is a common motivator behind financial statement fraud schemes.

NEW QUESTION # 56
Luis, the internal audit manager for Oak Corporation, is working to formally incorporate the company's fraud risk assessment into its audit process. Which of the following is NOT a way that Oak's audit team should use the fraud risk assessment process and results as part of their audits?

A. To inform the development of audit programs for areas that have been identified as having a high risk of fraud.
B. To confirm whether there is conclusive evidence that fraud is occurring within the company.
C. To validate whether the organization is appropriately managing moderate-to-high fraud risks.
D. To design audit tests to evaluate whether fraud risk controls are operating effectively.

Answer: B

NEW QUESTION # 57
Which of the following Is FALSE regarding proactive fraud auditing procedures?

A. Analytical review of the financial statements is best used to uncover small frauds that might be missed by other detection methods
B. Fraud audit procedures should be designed to incorporate an element of surprise
C. Fraud assessment questioning techniques are most appropriately used as part of the normal audit process
D. Implementing proactive fraud audit procedures demonstrates management's intention to aggressively look for possible fraudulent conduct

Answer: A

Explanation:
Proactive Fraud Auditing Procedures:
Analytical reviews are effective for identifying large or unusual trends and anomalies, not necessarily small frauds.

NEW QUESTION # 58
According to Diane Vaughan, which of the following factors increases an organization's inherent inclination toward committing crime?

A. Management seeks out diversity in attitudes and perspectives when hiring employees
B. Management links employee performance goals with company performance goals
C. Rewards are given to employees who challenge the status quo
D. All of the above

Answer: B

Explanation:
Vaughan highlights that linking employee performance goals with company goals can create undue pressure, fostering an environment where unethical behavior becomes rationalized.

NEW QUESTION # 59
Benjamin, a Certified Fraud Examiner (CFE). was contacted regarding an engagement to investigate a complex money laundering case spanning numerous international jurisdictions and involving multiple cutting-edge technologies. Benjamin had previously attended a seminar on investigating money laundering schemes, but he had no other training or experience in such cases. However, he accepted the engagement and chose to conduct the work himself.
Benjamin's conduct would likely be a violation of the ACFE Code of Professional Ethics.

A. False
B. True

Answer: B

Explanation:
Understanding the ACFE Code of Professional Ethics:The ACFE Code of Professional Ethics requires Certified Fraud Examiners to demonstrate competence and due care in their professional services.
Specifically:
Rule 2 states that CFEs must "perform all professional engagements with due diligence." Rule 4 emphasizes that CFEs must "avoid conduct that discredits the profession or the Association." Competence and Due Care:
Benjamin, despite his attendance at a seminar on money laundering, lacks the requisite expertise or experience in investigating complex money laundering cases. Accepting an engagement of this nature without possessing adequate training, knowledge, or resources indicates a failure to exercise due care.
The Code emphasizes the importance of competence, meaning professionals must decline engagements that exceed their expertise unless they involve qualified individuals or teams.
Violation Assessment:
By choosing to conduct the investigation alone, Benjamin disregards the ethical requirement to ensure competence and quality in professional work. This likely jeopardizes the investigation's integrity and results.
This conduct could lead to suboptimal outcomes, legal liabilities, and reputational harm, which discredit the profession, violating the ACFE ethical framework.
Conclusion: Benjamin's decision is a breach of the ACFE Code of Professional Ethics because he failed to ensure adequate preparation, skills, and resources for the engagement.

NEW QUESTION # 60
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