Free PDF 2026 CFE-Fraud-Prevention: High-quality New Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Test Dumps

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ACFE CFE-Fraud-Prevention Exam Syllabus Topics:

SectionWeightObjectives
Internal Controls and Fraud Prevention25%- Internal control design and effectiveness
- Fraud detection and prevention controls
Fraud Prevention Framework25%- Fraud risk assessment processes
- Fraud risk governance and oversight
Corporate Governance and Ethics25%- Ethical culture and tone at the top
- Code of conduct and compliance programs
Fraud Risk Management and Deterrence25%- Fraud prevention strategies and programs
- Monitoring and continuous improvement

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ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Sample Questions (Q175-Q180):

NEW QUESTION # 175
Josie is conducting an external audit of a company in a jurisdiction that is subject to International Standards on Auditing (ISAs). While conducting her audit procedures, she discovers evidence that Carissa, the company's chief financial officer, has been fraudulently manipulating the financial statements. Which of the following is Josie's BEST response to these findings?

Answer: A

Explanation:
According to the ISAs, auditors are required to communicate identified instances of fraud to those charged with governance of the organization. This ensures that the appropriate individuals within the organization are informed and can take necessary corrective actions. Reportingfindings to the media or confronting individuals directly is not considered an appropriate course of action.


NEW QUESTION # 176
Which organizational factor is MOST likely to undermine an anti-fraud culture?

Answer: C

Explanation:
Allowing top performers to violate policies sends the message that results matter more than ethics. Such inconsistency weakens accountability, damages trust, and increases the likelihood of future misconduct throughout the organization.


NEW QUESTION # 177
According to ACFE research, which of the following is the MOST COMMON method for detecting occupational fraud?

Answer: D

Explanation:
Tips have consistently been the leading method for detecting occupational fraud, as confirmed by ACFE research:
"Figure 9 shows that the leading detection methods are tips, internal audit, and management review. This finding is not surprising as these have been the three most common means of detecting occupational fraud in every edition of the report since 2010."


NEW QUESTION # 178
According to the results of behavioral studies, such as those conducted by B. F. Skinner, application of punishment to undesired behavior typically results in which of the following?

Answer: D

Explanation:
Punishment may temporarily suppress undesired behavior but does not address the root cause or provide alternative positive behaviors.
Once punishment ceases, the behavior often resurfaces.


NEW QUESTION # 179
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?

Answer: B


NEW QUESTION # 180
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