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ACFE CFE-Fraud-Prevention Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: Professional Ethics5–10%- Conflicts of interest and integrity
- Ethical decision-making
- ACFE Code of Professional Ethics
Topic 2: White-Collar Crime15–20%- Legal prosecution and sanctions
- Organizational vs occupational crime
- Definition and characteristics
- Impact on organizations and society
- Causal factors and opportunity structures
Topic 3: Fraud Prevention Programs15–20%- Monitoring and continuous improvement
- Designing prevention strategies
- Communication and training
Topic 4: Fraud Risk Assessment15–20%- Risk identification methodologies
- Assessment implementation and documentation
- Risk analysis and prioritization
Topic 5: Understanding Criminal Behavior5–10%- 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 Responsibilities5–10%- Establishing anti-fraud policies
- Reporting mechanisms
- Oversight and accountability
Topic 7: Corporate Governance20–25%- Governance frameworks and principles
  • 1. OECD guidelines
    • 2. Treadway Commission (COSO)
      - Internal control systems
      • 1. COSO five components
        - Roles of board, management, auditors

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        ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam 認定 CFE-Fraud-Prevention 試験問題 (Q220-Q225):

        質問 # 220
        Which of the following is TRUE regarding corporate governance?

        正解:A

        解説:
        Definition of Corporate Governance:
        Corporate governance establishes the framework for decision-making and accountability within an organization. It includes roles, rights, and responsibilities of stakeholders such as the board, management, and shareholders.
        Why D is Correct:
        The governance structure formalizes the distribution of roles and ensures clarity in accountability and oversight.


        質問 # 221
        A company discovers that several employees share login credentials to approve transactions.
        What is the PRIMARY fraud risk?

        正解:B

        解説:
        Shared credentials prevent organizations from identifying who performed specific actions. This weakens accountability, complicates investigations, reduces audit effectiveness, and increases opportunities for unauthorized transactions and fraud.


        質問 # 222
        Which of the following is a responsibility of an organization's board of directors?

        正解:C


        質問 # 223
        According to International Organization for Standardization (ISO) 31000:2018, an effective and efficient risk management program contains all of the following principles EXCEPT:

        正解:C


        質問 # 224
        Po, a Certified Fraud Examiner (CFE), was hired to conduct a fraud examination. She did not find fraud, but in Po's opinion, there were several internal control deficiencies that, if not corrected, could facilitate the occurrence of fraud. Under the ACFE Code of Professional Ethics, which of the following is TRUE?

        正解:C


        質問 # 225
        ......

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