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ACFE CFE-Fraud-Prevention-and-Deterrence Exam Overview:

Certification Vendor:	ACFE (Association of Certified Fraud Examiners)
Exam Name:	Certified Fraud Examiner - Fraud Prevention and Deterrence Exam
Exam Number:	CFE-Fraud-Prevention-and-Deterrence
Available Languages:	English
Exam Price:	USD 450 – USD 650 (varies by membership status)
Exam Duration:	90 minutes
Related Certifications:	CFE-Law CFE-Financial-Transactions-and-Fraud-Schemes CFE-Fraud-Investigation
Passing Score:	750 (on a scale of 300–1000)
Exam Format:	Multiple Choice, True/False
Real Exam Qty:	70
Certificate Validity Period:	3 years
Recommended Training:	Fraud Examiners Manual CFE Exam Prep Course
Exam Registration:	ACFE Official Registration
Sample Questions:	ACFE CFE-Fraud-Prevention-and-Deterrence Sample Questions
Exam Way:	Online remote proctored or onsite at Prometric test centers
Pre Condition:	ACFE membership; minimum 50 eligibility points from education and professional experience
Official Syllabus URL:	https://www.acfe.com/cfe-credential/about-the-cfe-exam

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The CFE-Fraud-Prevention-and-Deterrence Exam is a comprehensive certification exam that tests the candidate's knowledge and understanding of fraud prevention and detection. CFE-Fraud-Prevention-and-Deterrence exam is designed for professionals who want to specialize in the field of fraud prevention and investigation. By passing CFE-Fraud-Prevention-and-Deterrence Exam, candidates can demonstrate their expertise and credibility in the field of fraud prevention and deterrence, which can open up opportunities for career advancement and higher salary levels.

ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Sample Questions (Q15-Q20):

NEW QUESTION # 15
Which of the following is FALSE regarding a background check policy for employees'7

A. As part of the screening process, management should contact the references provided by the job candidate
B. At a minimum, management should conduct a background check on any candidate who will have constant access to cash, checks, and credit card numbers, or other easily stolen items.
C. Where permitted by law. management should run a background check on any existing employee who is being promoted to a position that includes access to sensitive or valuable company resources, even if a background check was run on the individual at the time of hire
D. When verifying past employment, management should only ask previous employers to verify the dates the candidate was employed.

Answer: D

NEW QUESTION # 16
Which of the following is an example of organizational crime?

A. A salesman offering bribes to secure a contract
B. A doctor conspiring with patients to Tile false health care insurance claims
C. Management of several construction companies engaging In bid rigging
D. An accounting clerk forging company checks to herself

Answer: C

Explanation:
* Definition of Organizational Crime:
* Organizational crime involves illegal actions conducted by or on behalf of organizations to benefit the organization or its management.
* Why D is Correct:
* Bid rigging is a classic example of organizational crime, where multiple companies collude to manipulate competitive bidding processes for mutual benefit.
* Why Other Options are Incorrect:
* A, B, and C: These represent individual crimes for personal gain, not organizational-level misconduct.
References for All Questions:
* COSO Internal Control-Integrated Framework.
* Criminological theories and studies on deterrence and organizational crime.
* Diane Vaughan's research on organizational factors contributing to deviance.

NEW QUESTION # 17
Alicia, 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 Alicia's consideration of fraud during this engagement?

A. If Alicia identifies fraud during the audit engagement, she must immediately withdraw from the engagement.
B. Alicia should focus on potential fraud and does not need to consider the possibility of abuse or other misconduct during the audit engagement.
C. Alicia must comply with the requirements found in International Standard on Auditing 240 as they apply to both private- and public-sector audits.
D. In conducting the audit, Alicia's objectives are likely narrower than those of a private-sector financial statement audit.

Answer: C

Explanation:
Government auditors, like their private-sector counterparts, must adhere to International Standard on Auditing (ISA) 240, which provides guidance on the auditor's responsibilities related to fraud. This standard applies to both private- and public-sector audits, emphasizing the importance of addressing risks of material misstatement due to fraud. Alicia must carefully evaluate fraud risks and incorporate relevant procedures, as mandated by ISA 240, ensuring a comprehensive audit approach.
====

NEW QUESTION # 18
Criminologist Charles McCaghy has slated that profit pressure is the single most compelling factor behind deviance by organizations

A. False
B. True

Answer: B

NEW QUESTION # 19
Which of the following principles of corporate governance pertains to the duty of the organization to act in the best interest of society?

A. Fairness
B. Transparency
C. Responsibility
D. Accountability

Answer: A

NEW QUESTION # 20
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