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ACFE CFE-Fraud-Prevention Exam Syllabus Topics:

Section	Weight	Objectives
Topic 1: Fraud Risk Assessment	15–20%	- Risk identification methodologies - Assessment implementation and documentation - Risk analysis and prioritization
Topic 2: Fraud Prevention Programs	15–20%	- Designing prevention strategies - Communication and training - Monitoring and continuous improvement
Topic 3: Corporate Governance	20–25%	- Governance frameworks and principles 1. Treadway Commission (COSO) 2. OECD guidelines - Roles of board, management, auditors - Internal control systems 1. COSO five components
Topic 4: White-Collar Crime	15–20%	- Definition and characteristics - Legal prosecution and sanctions - Causal factors and opportunity structures - Impact on organizations and society - Organizational vs occupational crime
Topic 5: Understanding Criminal Behavior	5–10%	- Theories of crime causation 1. Social control and social learning theory 2. Differential association theory 3. Rational choice and routine activities theory - Behavior modification principles
Topic 6: Management's Fraud-Related Responsibilities	5–10%	- Establishing anti-fraud policies - Reporting mechanisms - Oversight and accountability
Topic 7: Professional Ethics	5–10%	- Ethical decision-making - Conflicts of interest and integrity - ACFE Code of Professional Ethics

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ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Sample Questions (Q272-Q277):

NEW QUESTION # 272
The internal auditor's fraud-related responsibilities include which of the following?

A. Overseeing management's actions to manage fraud risks.
B. Evaluating the organization's structures and process for fraud risk governance.
C. Issuing a report asserting that the organization's financial statements do not contain material misstatements caused by fraud.
D. Reporting to regulators regarding the entity's vulnerability to fraud.

Answer: B

NEW QUESTION # 273
Which of the following scenarios is the MOST ACCURATE representation of organizational crime?

A. An inventory manager taking home the company's product to sell privately.
B. An accountant uses company funds to pay personal credit card charges.
C. A retail clerk colluding with a friend to commit a scheme involving fraudulent returns.
D. An agreement between all the local floral companies to unnecessarily raise prices.

Answer: D

Explanation:
Organizational crime refers to offenses committed by organizations or their agents to benefit the organization, rather than the individual alone. Price-fixing by a group of floral companies to manipulate market conditions is a classic example of organizational crime. The other options-- fraudulent returns, theft of goods, and misuse of company funds--are examples of occupational or individual fraud, which benefit the perpetrator rather than the organization.

NEW QUESTION # 274
Glenda. an internal auditor, and Brldgette. an accounts receivable clerk, have had several heated disagreements over accounting procedures and policies. Glenda has just been told that she will be the lead on the company's fraud risk assessment. During the fraud risk assessment. Glenda should:

A. Confront Bridgette about the disagreements and discuss how they increase the department's risk of fraud.
B. Include her disagreements with Bridgette as a factor when assessing the risk of fraud in the accounts receivable department.
C. Have someone else perform the fraud risk assessment work related to the accounts receivable department's activities.
D. Automatically designate the accounts receivable department as a high-risk area.

Answer: C

Explanation:
Impartiality in Fraud Risk Assessment:
As the lead on the fraud risk assessment, Glenda must maintain objectivity and avoid the appearance of bias.
Her history of disagreements with Bridgette creates a potential conflict of interest, which could compromise the assessment's credibility.

NEW QUESTION # 275
The differential reinforcement theory asserts that behavior is strengthened when ________ is/are applied.

A. Punishment
B. Repeated warnings
C. Negative stimuli
D. Positive reinforcement

Answer: D

Explanation:
In the Understanding Criminal Behavior material, the manual explains that differential reinforcement theory, as summarized by Ronald Akers, holds that people learn social behavior through operant conditioning. Behavior is reinforced when positive rewards are gained or when punishment is avoided. The manual specifically states that behavior is reinforced when positive rewards are gained, which is positive reinforcement, and it is weakened by punishment or loss of reward. It also contrasts punishment with reinforcement by noting that reinforcement accentuates positive behavior, whereas punishment tends only to suppress behavior temporarily unless constantly applied. Because the question asks what strengthens behavior, positive reinforcement is the best and most direct answer under the manual's discussion of conditioning and reinforcement.

NEW QUESTION # 276
Patrick is conducting an external audit of a company in a jurisdiction that is subject to International Standards on Auditing (ISAs). While undertaking his audit procedures, he discovers evidence that senior management has been fraudulently manipulating the financial statements.
Which of the following is Patrick's BEST response to these findings?

A. Patrick should report his findings to those charged with governance of the organization.
B. Patrick should immediately report his findings to local law enforcement authorities.
C. Patrick should confront management with his audit findings and try to get a confession.
D. Patrick should not disclose his findings to any other parties due to client confidentiality

Answer: A

Explanation:
International Standards on Auditing (ISAs) Requirements:
ISAs require auditors to communicate suspected or confirmed fraud to "those charged with governance" of the organization, as they have the responsibility for oversight.
ISA 240, "The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements," mandates that findings be reported to appropriate governance bodies before considering further actions.
Confidentiality and Legal Obligations:
Auditors must maintain confidentiality unless legal or regulatory frameworks require disclosure to authorities. Immediate reporting to law enforcement (option B) may breach confidentiality without proper internal escalation.
Reporting to governance ensures proper internal actions are taken and protects the integrity of the audit process. It allows the organization to address the issue before external involvement if required.

NEW QUESTION # 277
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