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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
Exam Format:	True/False, Multiple Choice
Exam Price:	USD 450 – USD 650 (varies by membership status)
Related Certifications:	CFE-Fraud-Investigation CFE-Financial-Transactions-and-Fraud-Schemes CFE-Law
Certificate Validity Period:	3 years
Exam Duration:	90 minutes
Available Languages:	English
Passing Score:	750 (on a scale of 300–1000)
Real Exam Qty:	70
Recommended Training:	Fraud Examiners Manual CFE Exam Prep Course
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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To be eligible to take the CFE-Fraud-Prevention-and-Deterrence Exam, candidates must have a minimum of a bachelor's degree and two years of professional experience in a field related to fraud prevention and deterrence. Candidates who do not meet these requirements may still be eligible to take the exam if they have significant experience in the field.

ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Sample Questions (Q161-Q166):

NEW QUESTION # 161
During a fraud risk assessment, the assessment team determines that it would like to observe the interactions among several employees as they collectively discuss the organization's current fraud awareness training. Which of the following techniques would be MOST HELPFUL for the team to use in gathering this information?

A. Surveys
B. Interviews
C. Anonymous feedback mechanisms
D. Focus groups

Answer: D

NEW QUESTION # 162
Which of the following would MOST LIKELY be a violation of the ACFE Code of Professional Ethics?

A. Vivian, a CFE, accepted an assignment to conduct a fraud examination within a manufacturing company. Because she was in a hurry to complete the investigation, she overlooked key items of evidence and ended up failing to uncover a major fraud scheme.
B. All of the above are violations.
C. Rodrigo. a CFE. uncovered several material Internal control deficiencies unrelated to the Kickback scheme he was Investigating. In his final report to management. Rodrigo included information about the deficiencies even though they were unrelated to the situation he was hired to investigate.
D. Tom, a CFE, was hired by a client to conduct a fraud examination but found nothing amiss. A year later, he received a court order to provide the client's file to the ordering court. Tom complied with the court order, even though he did not have the client's authorization to do so.

Answer: A

NEW QUESTION # 163
Criminologist Charles McCaghy has stated that regulatory pressure is the single most compelling factor behind deviance by organizations.

A. True
B. False

Answer: A

Explanation:
* McCaghy's Perspective on Organizational Deviance:Criminologist Charles McCaghy identified regulatory pressure as a significant factor influencing organizational deviance. Excessive or poorly implemented regulations can lead companies to cut corners or engage in fraudulent behavior to remain competitive.
* Supporting Analysis:
* Regulatory pressure can create a perception that compliance is too costly or burdensome, leading to unethical practices.
* This aligns with the concept of "strain theory," where organizations under pressure may resort to deviance.
* Conclusion:McCaghy's assertion that regulatory pressure is a key driver of organizational deviance is accurate.
References:ACFE study materials on regulatory challenges and organizational fraud.

NEW QUESTION # 164
A government auditor is conducting a financial statement audit of a public-sector entity in accordance with the International Standards of Supreme Audit Institutions (ISSAI). Which of the following is TRUE regarding the auditor's consideration of fraud during this engagement?

A. In addition to fraud, the auditor should remain alert to potential occurrences of abuse during the audit.
B. The requirements found in International Standard on Auditing (ISA) 240 do not apply to the engagement
C. The auditor has the automatic ability to withdraw from the audit engagement if fraud is found.
D. The objectives of the audit are likely narrower than those of a private-sector financial statement audit.

Answer: A

NEW QUESTION # 165
Rhys, a Certified Fraud Examiner (CFE), was hired to conduct a fraud examination at Marvel Company. His examination did not reveal any conclusive evidence that fraud had occurred or was occurring. Consequently, Marvel's management asked Rhys to state in his official examination report that the company is free of fraud as a means of assuring the board of directors that the company's anti-fraud controls were effective. Which of the following is TRUE regarding the ACFE Code of Professional Ethics in this situation?

A. The ACFE Code of Professional Ethics absolutely prohibits Rhys from complying with management's request.
B. The ACFE Code of Professional Ethics allows Rhys to comply with management's request only if he can find another CFE to co-sign his report.
C. The ACFE Code of Professional Ethics allows Rhys to comply with management's request without limitations.
D. The ACFE Code of Professional Ethics allows Rhys to comply with management's request only if the company has liability insurance to cover an incorrect assertion.

Answer: A

NEW QUESTION # 166
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