Real ACFE CFE-Fraud-Prevention Exam Questions [2026] - Secret To Pass Exam In First Attempt

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ACFE CFE-Fraud-Prevention Exam Syllabus Topics:

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

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ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Sample Questions (Q127-Q132):

NEW QUESTION # 127
The theory of differential association is used frequently lo explain white-collar criminality. Which of the following is NOT one of the assertions or principles of differential association?

A. Criminal behavior is learned using the same mechanisms as other learning
B. Criminal behavior is explained by an individual's general needs and values.
C. Criminal behavior is acquired through participation with intimate personal groups.
D. Criminal behavior is learned from other people in a process of communication.

Answer: B

Explanation:
Theory of Differential Association:
This theory suggests that criminal behavior is learned through interaction with others, primarily within intimate groups.
Principles of the theory include:
Learning through communication.
Acquiring criminal knowledge similarly to other forms of learning.
General needs and values, such as poverty or desire for wealth, do not directly explain criminal behavior under this theory. Instead, the behavior is attributed to learned influences from others.

NEW QUESTION # 128
Which of the following statements is FALSE regarding an organization's fraud risk management program?

A. The program must include mechanisms to monitor and identify breaches in compliance.
B. Formal sanctions for intentional noncompliance should be well-publicized throughout the company
C. The responsibility of handling suspected incidents of noncompliance should be delegated to someone outside of the company.
D. There should be measures in place to address failures in the design or operation of anti-fraud controls, as well as fraud occurrences

Answer: C

Explanation:
Fraud Risk Management Program Requirements:
A fraud risk management program includes mechanisms to detect and respond to noncompliance, sanctions for violations, and measures to address control failures.
Why B is Incorrect:
Responsibility for handling suspected incidents should remain within the organization, typically assigned to compliance officers or internal audit teams. Delegating it to external parties undermines internal governance.

NEW QUESTION # 129
Which of the following is NOT considered a conflict of interest that is prohibited under the ACFE Code of Professional Ethics?

A. Accepting an assignment to evaluate the anti-fraud controls at an organization in which the fraud examiner is a shareholder, provided the fraud examiner's ownership interest is disclosed
B. Undertaking an engagement that decreases the fraud examiner's ability to perform their duties for their full-time employer
C. Accepting an assignment to secretly infiltrate the fraud examiner's employing organization and transmit inside information to another party
D. Undertaking engagements for both sides in a case of alleged vendor overbilling

Answer: A

Explanation:
Understanding Conflicts of Interest:
The ACFE Code of Professional Ethics prohibits any engagements that impair the fraud examiner's objectivity, even with disclosure.
Ownership interests in a client organization create significant potential for bias, compromising the integrity of the evaluation.

NEW QUESTION # 130
According to the routine activities theory, all of the following are important elements that influence crime EXCEPT:

A. The availability of suitable targets
B. The lack of accountability for misdeeds
C. The presence of motivated offenders
D. The absence of capable guardians

Answer: B

Explanation:
Routine activities theory identifies three main elements necessary for crime: a motivated offender, a suitable target, and the absence of capable guardians. The lack of accountability for misdeeds is not part of this theory, as it focuses on situational factors that facilitate criminal opportunities rather than broader social or institutional factors.

NEW QUESTION # 131
Which of the following statements is FALSE?

A. Most experts agree that it is harder to detect frauds than to prevent them
B. Educating employees about company hotlines and reporting programs increases their perception of detection
C. Conducting covert audits is among the most effective fraud prevention methods
D. Controls are not effective in preventing theft and fraud If those at risk do not know of their presence

Answer: C

Explanation:
Fraud Prevention Methods:
Prevention strategies often focus on education, awareness, and robust controls rather than covert methods. While covert audits can detect fraud, they are not primarily preventive.
Why D is False:
Covert audits are reactive and focused on identifying existing fraud, not preventing it.

NEW QUESTION # 132
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