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

Certification Vendor:	ACFE (Association of Certified Fraud Examiners)
Exam Name:	Certified Fraud Examiner - Fraud Prevention and Deterrence Exam
Exam Number:	CFE-Fraud-Prevention-and-Deterrence
Certificate Validity Period:	3 years
Exam Duration:	90 minutes
Passing Score:	750 (on a scale of 300–1000)
Exam Format:	True/False, Multiple Choice
Available Languages:	English
Related Certifications:	CFE-Financial-Transactions-and-Fraud-Schemes CFE-Fraud-Investigation CFE-Law
Exam Price:	USD 450 – USD 650 (varies by membership status)
Real Exam Qty:	70
Recommended Training:	CFE Exam Prep Course Fraud Examiners Manual
Exam Registration:	ACFE Official Registration
Sample Questions:	ACFE CFE-Fraud-Prevention-and-Deterrence Sample Questions
Exam Way:	Online remote proctored or onsite at Prometric test centers
Pre Condition:	ACFE membership; minimum 50 eligibility points from education and professional experience
Official Syllabus URL:	https://www.acfe.com/cfe-credential/about-the-cfe-exam

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ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Sample Questions (Q258-Q263):

NEW QUESTION # 258
To address an employee's consistent failure to meet deadlines, a manager removes the employee's ability to work from home This is an example of what type of behavioral response?

A. Negative reinforcement
B. Punishment
C. None of the above
D. Positive reinforcement

Answer: B

NEW QUESTION # 259
Which of the following statements regarding recommended vendor due diligence procedures is MOST ACCURATE?

A. An organization should include a clause in the contract requiring the vendor to report any misconduct before entering into an agreement with them.
B. An organization should subject vendors to an internal audit conducted by the organization's own auditors before agreeing to do business with them.
C. An organization should avoid revealing that it is seeking information about potential vendors prior to starting a relationship with them.
D. An organization should request that new vendors fill out a questionnaire about their background immediately after signing a contract with them.

Answer: A

Explanation:
* Best Practices for Vendor Due Diligence:
* Including a clause requiring vendors to report misconduct demonstrates a commitment to transparency and ethical standards.
* This measure also ensures accountability and provides the organization with critical information about potential issues.
* Analysis of Other Options:
* A. Internal audits: While valuable, conducting internal audits of vendors before an agreement is impractical and costly.
* B. Concealing due diligence efforts: Transparency in due diligence helps build trust with vendors.
* C. Post-contract questionnaires: Due diligence must occur before contracts are signed.
* Conclusion:Including a contractual clause about misconduct reporting is the most accurate recommendation.

NEW QUESTION # 260
Employee support programs are a fraud prevention mechanism that addresses which leg of the Fraud Triangle

A. Rationalization
B. Pressure
C. Opportunity
D. Lack of integrity

Answer: B

Explanation:
* Fraud Triangle and Employee Support Programs:
* The Fraud Triangle identifies pressure, opportunity, and rationalization as the key elements contributing to fraud.
* Employee support programs help alleviate pressures, such as financial stress or workplace dissatisfaction, which could lead employees to commit fraud.
* Analysis of Options:
* A. Rationalization: Not addressed directly by support programs.
* B. Lack of integrity: Focuses on individual ethics, not pressures.
* C. Opportunity: Mitigated through controls, not support programs.
* Conclusion:Employee support programs address the pressure element of the Fraud Triangle.
References:ACFE Fraud Triangle framework.

NEW QUESTION # 261
According to social control theory, which of the following questions are people MOST LIKELY to ask themselves when considering the possibility of violating the law?

A. "What will my parents think if they find out?"
B. "How likely am I to be punished for this crime?"
C. "Will I lose my job if my actions are discovered?"
D. "How can I prevent someone from learning what I did?"

Answer: A

NEW QUESTION # 262
According to the 2020 Report to the Nations, which of the following is the MOST COMMON method by which frauds are detected?

A. Confession
B. Tips
C. Internal audit
D. External audit

Answer: B

Explanation:
* Findings from the 2020 Report to the Nations:
* Tips are the most common method of detecting fraud, accounting for over 40% of detected cases.
* Whistleblower hotlines and other reporting mechanisms are vital for obtaining tips.
* Analysis of Other Options:
* A. Internal audit: While effective, it is less common than tips.
* B. Confession: Rarely the initial method of detection.
* D. External audit: Detects fraud in a smaller percentage of cases.
* Conclusion:Tips are the most common method of fraud detection according to the 2020 Report to the Nations.

NEW QUESTION # 263
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