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

Section	Weight	Objectives
Topic 1: Corporate Governance	5–10%	- Definition and key stakeholders - Guidance sources (OECD, Treadway Commission) - Framework and core principles
Topic 2: White-Collar Crime	15–20%	- Impacts on individuals and society - Organizational opportunity and contributing factors - Organizational vs occupational crime - Rationalization and control mechanisms - Prosecution and legal aspects - Fraud triangle and occupational fraud trends
Topic 3: ACFE Code of Professional Ethics	5–10%	- Ethical obligations and compliance - Principles and standards of conduct
Topic 4: Management's Fraud-Related Responsibilities	10–15%	- Roles in prevention, detection, and deterrence - Internal control and oversight duties - Reporting obligations and accountability
Topic 5: Fraud Prevention Programs	15–20%	- Design, implementation, and monitoring - Code of ethics and organizational culture - Training and awareness initiatives - Whistleblower systems and reporting channels
Topic 6: Understanding Criminal Behavior	5–10%	- Differential reinforcement, rational choice, routine activities theory - Behavior modification: punishment vs reinforcement - Theories: differential association, social control, social learning
Topic 7: Fraud Risk Assessment	15–20%	- Identifying and prioritizing risks - Process and methodology - Risk response and mitigation strategies - Continuous assessment and improvement

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ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Sample Questions (Q141-Q146):

NEW QUESTION # 141
As part of its anti-fraud program, Oak Company is outlining the responsibilities of different stakeholders.
Who is ultimately responsible for setting the organization's ethical tone?

A. Human resources
B. Management
C. Fraud examiners
D. General counsel

Answer: B

Explanation:
Comprehensive and Detailed in Depth Explanation:
Management is ultimately responsible for setting the ethical tone of an organization, often referred to as the
"tone at the top." This tone influences the overall ethical culture, guiding employee behavior and setting the standard for compliance and integrity. While legal, HR, and fraud professionals play supporting roles, it is leadership's responsibility to establish, model, and reinforce ethical conduct.
Reference:Fraud Examiners Manual, 2022, Fraud Prevention and Deterrence, Management's Fraud-Related Responsibilities - Section 4.401.

NEW QUESTION # 142
During an external audit, the audit team identifies evidence that management has intentionally omitted some expenses from the company's financial statements in order 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 is TRUE regarding this situation?

A. The auditors should assess the need to adjust the nature, timing, and extent of remaining audit procedures based on this evidence.
B. The auditors should assume that all audit evidence collected previously is unreliable and withdraw from the audit engagement
C. The auditors do not need to be concerned with this evidence, as asset misappropriation schemes are not considered relevant or material for external audit purposes.
D. The auditors can ignore the misstatement because the omitted amount is less than the quantitative materiality threshold and therefore immaterial to the audit.

Answer: A

Explanation:
Responsibility of Auditors:
* Under International Standards on Auditing (ISA) 240, auditors are required to investigate any indications of fraud, regardless of the materiality of the misstatement.
* Evidence of intentional misstatements indicates the potential for broader fraudulent activity, necessitating a reassessment of audit procedures.
Importance of Fraud Indicators:
* Even if the misstatement does not exceed the materiality threshold, it represents a significant risk factor that could compromise the reliability of the financial statements.
Why B is Correct:
* Adjusting audit procedures ensures that the audit team addresses the broader implications of the fraud risk while maintaining professional skepticism and compliance with auditing standards.

NEW QUESTION # 143
Which of the following is FALSE regarding the process of defining the objective of the fraud risk management program?

A. Management must assign a quantitative measure to its risk appetite so that it can accurately measure the fraud risk management program s effectiveness
B. Management must consider the total amount of fraud risk it is willing to accept when determining fraud risk management objectives
C. Management should express risk appetite in a manner that is appropriate for and unique to the organization s culture and operations.
D. Management should examine previous fraud occurrences to determine how the ideal fraud risk management program would have prevented them.

Answer: B

NEW QUESTION # 144
Maria conducted a fraud examination that led to a valid confession of guilt from Rit a. 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: A

NEW QUESTION # 145
Which of the following is one of the four recommendations made by the National Commission on Fraudulent Financial Reporting (the Treadway Commission) to reduce the probability of fraud in financial reports?

A. Provide adequate resources and authority to the internal audit function
B. Develop a written charter for the audit committee
C. Assign oversight of the hotline reporting program to company shareholders
D. Have a mandatory independent finance committee

Answer: A

Explanation:
The Treadway Commission emphasizes improving internal controls, which include strengthening the internal audit function. Providing adequate resources and authority to the internal audit function ensures that it operates independently and effectively, which is critical for preventing and detecting fraud. The internal audit function can evaluate financial reporting systems, detect irregularities, and provide valuable recommendations for improvement. This recommendation aligns with the goal of reducing fraud and ensuring reliable financial reporting.
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NEW QUESTION # 146
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