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

Certification Vendor:Association of Certified Fraud Examiners (ACFE)
Exam Name:CFE Exam โ€“ Fraud Prevention and Deterrence
Exam Number:CFE-Fraud-Prevention-and-Deterrence
Exam Format:Multiple-choice, True/False
Real Exam Qty:70
Exam Duration:90 minutes
Available Languages:English
Related Certifications:Certified Fraud Examiner (CFE)
Passing Score:75%
Recommended Training:CFE Exam Preparation Resources
ACFE Official Training & Study Resources
Exam Registration:ACFE CFE Exam Registration
ACFE Exam Information and Scheduling
Sample Questions:ACFE CFE-Fraud-Prevention-and-Deterrence Sample Questions
Exam Way:Computer-based exam (remote proctoring via Prometric ProProctor or in-person Prometric test center)
Pre Condition:Part of the ACFE Certified Fraud Examiner (CFE) exam program; eligibility requirements apply for CFE certification (education, experience, and ethics requirements).
Official Syllabus URL:https://www.acfe.com/cfe-credential/about-the-cfe-exam

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The CFE-Fraud-Prevention-and-Deterrence Exam covers a wide range of topics, including fraud prevention and deterrence, fraud investigation, legal elements of fraud, and ethics. Professionals who pass CFE-Fraud-Prevention-and-Deterrence exam are equipped with the necessary skills to identify and prevent fraud within their organizations. They are also able to conduct fraud investigations and present evidence in court if necessary.

ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Sample Questions (Q280-Q285):

NEW QUESTION # 280
Which of the following statements is TRUE regarding how fraud examiners should exercise professional skepticism during a fraud examination engagement?

Answer: D


NEW QUESTION # 281
According to the 2020 Report to the Nations.___________schemes ate the MOST COMMON form of occupational fraud, while_________schemes are the MOST COSTLY form of occupational fraud.

Answer: A

Explanation:
* Findings from the 2020 Report to the Nations:
* Asset misappropriation: Most common form of occupational fraud (e.g., theft of cash or inventory). It is frequent but less costly.
* Financial statement fraud: Most costly, involving significant manipulation of financial data.
* Analysis of Options:
* A. Asset misappropriation; corruption: Corruption is less costly than financial statement fraud.
* B. Corruption, asset misappropriation: Incorrect order and does not match the costliest scheme.
* C. Financial statement fraud; corruption: Incorrect pairing.
* Conclusion:Asset misappropriation is most common, and financial statement fraud is most costly.


NEW QUESTION # 282
An effective system of anti-fraud controls

Answer: C

Explanation:
* Purpose of Anti-Fraud Controls:
* Preventive controls deter fraud before it occurs, making them the primary focus of an effective anti-fraud program.
* Detective controls identify fraud after it has occurred, serving as a secondary line of defense.
* Analysis of Options:
* A. Fully eliminates risk: No system can fully eliminate fraud risk.
* B. Focus on detective controls: Less effective than prevention.
* D. Increases perception of detection: Important but not the primary focus.
* Conclusion:An effective anti-fraud system emphasizes preventive controls.


NEW QUESTION # 283
The availability of suitable targets, absence of capable guardians, and presence of motivated offenders are the three most important elements that influence crime according to which of the following criminological theories?

Answer: D


NEW QUESTION # 284
Rosie, a Certified Fraud Examiner (CFE), conducted a fraud examination for her company that led to a confession of guilt from Dean. Which of the following statements in Rosie ' s verbal report to management would violate the ACFE Code of Professional Ethics?

Answer: C


NEW QUESTION # 285
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