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

Certification Vendor:	Association of Certified Fraud Examiners (ACFE)
Exam Name:	CFE Exam – Fraud Prevention and Deterrence
Exam Number:	CFE-Fraud-Prevention-and-Deterrence
Available Languages:	English
Exam Format:	True/False, Multiple-choice
Related Certifications:	Certified Fraud Examiner (CFE)
Real Exam Qty:	70
Passing Score:	75%
Exam Duration:	90 minutes
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 certification exam covers various topics related to fraud prevention and deterrence. CFE-Fraud-Prevention-and-Deterrence exam consists of four sections, including fraud prevention and deterrence, financial transactions and fraud schemes, investigation, and law. Candidates are tested on their knowledge of the fraud examination process, fraud risk assessment, internal controls, and fraud detection techniques. Candidates are also tested on their understanding of financial statement analysis, asset misappropriation, corruption, and money laundering.

The CFE-Fraud-Prevention-and-Deterrence Certification is highly regarded in the field of fraud prevention and detection. It is recognized by employers and clients as a mark of expertise and professionalism. Certified Fraud Examiner - Fraud Prevention and Deterrence Exam certification is also highly valued by professionals who are looking to advance their careers in this field. It can open up new opportunities for career growth and advancement.

ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Sample Questions (Q208-Q213):

NEW QUESTION # 208
Employee anti-fraud education should:

A. Include examples of prior employee misconduct and how those situations were handled
B. Be presented by organizational executives or anti-fraud professionals only
C. Include descriptions of the procedures that management uses to detect fraud.
D. Be restricted to formal educational mechanisms to reinforce the importance of the message

Answer: A

NEW QUESTION # 209
Article II of the ACFE Code of Professional Ethics prohibits illegal or unethical conduct, but it allows exceptions for unknowing violations of the law

A. False
B. True

Answer: A

NEW QUESTION # 210
Grace, a Certified Fraud Examiner (CFE), has accepted her first fraud examination engagement.
Before beginning the investigation, she reviews the ACFE Code of Professional Ethics to ensure that her behavior will comply with the Code. Which of the following actions is explicitly prohibited by the ACFE Code of Professional Ethics?

A. Participating in an activity with an undisclosed conflict of interest
B. Engaging in an activity that is legal within her jurisdiction
C. Giving opinions regarding technical matters
D. Providing conclusions based on discovered evidence

Answer: A

Explanation:
The ACFE Code of Professional Ethics explicitly prohibits CFEs from participating in activities that create undisclosed conflicts of interest. This ensures that the examiner's objectivity and independence remain intact throughout the investigation. While CFEs are allowed to provide professional opinions based on evidence and engage in legal activities, they must always disclose any potential conflicts of interest.

NEW QUESTION # 211
Employees should be kept unaware that management is watching for lifestyle and behavior changes In staff members that might indicate fraud.

A. False
B. True

Answer: A

Explanation:
* Management's Role in Fraud Monitoring:
* Employees should be aware that management monitors lifestyle and behavior changes.
Transparency discourages fraudulent behavior by reinforcing accountability.
* Effect of Transparency:
* Awareness of monitoring helps maintain a culture of ethical behavior and reduces the likelihood of fraud.
* Conclusion:The statement is false because employees should know that management is vigilant about potential fraud indicators.

NEW QUESTION # 212
International Standard on Auditing (ISA) 240 establishes auditors as being primarily responsible for the establishment of anti-fraud internal controls within an organization.

A. False
B. True

Answer: A

Explanation:
* ISA 240 and Auditors' Responsibilities:
* ISA 240 clarifies that the responsibility for establishing and maintaining internal controls rests with the organization's management, not the auditors.
* Auditors are responsible for evaluating the adequacy of internal controls and assessing fraud risks during an audit.
* Why B is Correct:
* Management is accountable for designing anti-fraud controls, while auditors provide oversight and recommendations based on their assessments.

NEW QUESTION # 213
......

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