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

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

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ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Sample Questions (Q86-Q91):

NEW QUESTION # 86
Which of the following is NOT an effective way to help prevent fraud through the organization's performance measurement and management programs?

A. Establishing loosely defined job descriptions that allow employees flexibility in their roles
B. Including ethics-based metrics as a component of performance evaluations
C. Providing regular training to ensure that all employees are sufficiently prepared to perform their tasks
D. Tying employee compensation to reasonable organizational performance goals

Answer: A

NEW QUESTION # 87
(During a fraud risk assessment, an interview would be MOST HELPFUL in which of the following situations?)

A. The assessment team would like to provide a means for anonymous employee suggestions or responses to questions posed.
B. The assessment team would like to get candid one-on-one feedback from employees in a private setting.
C. The assessment team would like to observe the interactions of several employees discussing the organization's current fraud awareness training.
D. The assessment team would like to obtain individuals' responses through a formal electronic questionnaire.

Answer: B

Explanation:
The Fraud Risk Assessment chapter states that interviews can be an effective technique for gathering information during a fraud risk assessment when the goal is to conduct a candid one-on-one conversation. The manual specifically notes that interviews are useful when assessors want direct dialogue with employees about issues such as fraud risks, past incidents, the control environment, and the operating effectiveness of anti-fraud controls. By contrast, anonymous suggestions are better suited to surveys or other confidential reporting methods, group interaction is more consistent with focus groups, and formal electronic questionnaires align with survey tools rather than interviews. Because the question asks when an interview would be most helpful, the best answer is the situation involving candid one-on-one feedback from employees in a private setting. That is the exact use case described in the manual.

NEW QUESTION # 88
During an external audit, the audit team identifies evidence that the company's financial statements were intentionally manipulated to conceal an asset misappropriation scheme. However, the amount of the resulting misstatement does not meet the quantitative materiality threshold for the audit. Which of the following statements is TRUE regarding this situation?

A. The auditors can disregard the misstatement because the amount involved is less than the quantitative materiality threshold, which makes it immaterial to the audit.
B. The auditors should lower the quantitative materiality threshold applied to the entire audit because all fraud is considered quantitatively material.
C. The auditors should determine who manipulated the financial statements as part of assessing whether the misstatement is qualitatively material.
D. The auditors do not need to act on this evidence because asset misappropriation schemes are not considered relevant or material for external audit purposes.

Answer: C

Explanation:
Auditors evaluate fraud-related misstatements using both quantitative and qualitative considerations. A misstatement below the numerical materiality threshold cannot automatically be dismissed when it results from intentional manipulation. Fraud involving management, concealment, override of controls, or intentional financial statement manipulation may be qualitatively material even if the dollar amount is small. Therefore, the auditors should consider who committed the manipulation and what it indicates about integrity, control environment, and possible broader misstatement risks. Asset misappropriation can be relevant to an external audit when it causes or is concealed through financial statement misstatement. The auditors do not automatically lower materiality for the entire audit merely because fraud exists, but they must respond appropriately to identified or suspected fraud. Therefore, option D is correct.

NEW QUESTION # 89
(Which of the following is a responsibility of an organization's board of directors?)

A. Electing the company's shareholders and supervising their decisions and actions
B. Serving as the intermediary between shareholders and management
C. Directing employees to plan and implement business activities
D. Managing the performance of employees charged with executing business activities

Answer: B

Explanation:
The Corporate Governance chapter explains that the board of directors is elected by shareholders to oversee management and protect the interests of the organization and its owners. In this role, the board serves as the intermediary between shareholders and management. The manual distinguishes the board's oversight role from management's operational role. Management is responsible for directing employees, planning and implementing business activities, and managing day-to-day performance, whereas the board provides independent oversight, strategic direction, and accountability. Shareholders elect the board, not the other way around. Because of this separation of responsibilities, the option describing the board as serving as the intermediary between shareholders and management is the correct one. This reflects the board's core position within the corporate governance structure described in the manual.

NEW QUESTION # 90
Maria conducted a fraud examination that led to a valid confession of guilt from Rita. In Maria's verbal report to her superiors, she stated that, in her opinion. "Rita is guilty of embezzlement." Maria has just violated the ACFE Code of Professional Ethics.

A. True
B. False

Answer: B

NEW QUESTION # 91
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