ACFE CFE-Fraud-Prevention : Certified Fraud Examiner - Fraud Prevention and Deterrence Exam

CFE-Fraud-Prevention real exams

Exam Code: CFE-Fraud-Prevention

Exam Name: Certified Fraud Examiner - Fraud Prevention and Deterrence Exam

Updated: Sep 27, 2026

Q & A: 286 Questions and Answers

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ACFE CFE-Fraud-Prevention Exam Syllabus Topics:

SectionWeightObjectives
Fraud Prevention and Deterrence25%- Fraud risk assessment
- Whistleblowing and reporting mechanisms
- Fraud prevention programs and frameworks
- Anti-fraud policies and procedures
- Internal control systems and evaluation
- Ethics and corporate governance
- Monitoring, auditing, and continuous improvement
- Fraud deterrence strategies and controls
- Fraud risk governance and organizational culture

ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Sample Questions:

Question #1

To reinforce an anti-fraud culture, it is BEST for an organization's management to:

  • A. Discipline any employees who publicly express their frustration regarding organizational policies.
  • B. Discourage employees from questioning their immediate supervisor's actions or decisions if they have concerns.
  • C. Require senior leaders to follow the same ethics policies that are in place for all staff-level employees.
  • D. Use a checklist of initiatives to ensure that all the elements of a strong corporate culture are in place.
Reveal Solution  Discussion  0

Correct Answer: C  🗳️

Question #2

A fraud examiner discovers evidence suggesting possible misconduct by a senior executive. The examiner's supervisor instructs him to stop investigating and destroy his working papers. What should the examiner do?

  • A. Preserve the evidence and act in accordance with professional and legal obligations
  • B. Ignore the evidence because it involves senior management
  • C. Destroy the working papers after documenting the request
  • D. Follow instructions because management has authority over the investigation
Reveal Solution  Discussion  0

Correct Answer: A  🗳️

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Question #3

The internal auditor's fraud-related responsibilities include which of the following?

  • A. Issuing a report asserting that the organization's financial statements do not contain material misstatements caused by fraud.
  • B. Reporting to regulators regarding the entity's vulnerability to fraud.
  • C. Evaluating the organization's structures and process for fraud risk governance.
  • D. Overseeing management's actions to manage fraud risks.
Reveal Solution  Discussion  0

Correct Answer: C  🗳️

Question #4

Which of the following statements is MOST ACCURATE regarding best practices that organizations can take to protect and support whistleblowers?

  • A. Organizations should publicize their whistleblower policies and procedures to individuals both inside and outside of the organization.
  • B. Organizations should include in their whistleblower policies the specific penalties that people might encounter for refusing to report known misconduct.
  • C. Organizations should implement a clear whistleblower policy that lists every type of misconduct that has ever been reported at the company.
  • D. Organizations should emphasize that rules regarding whistleblower protections are only intended for lower-level employees who might be more vulnerable to retaliation.
Reveal Solution  Discussion  0

Correct Answer: A  🗳️

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Question #5

Which of the following is TRUE regarding the G20/OECD Principles of Corporate Governance?

  • A. They are intended to be applicable in emerging markets but not in developed economies.
  • B. They state that a corporate governance framework should promote transparent and fair markets and the efficient allocation of resources.
  • C. They are required to be implemented by all corporations in the jurisdictions that have officially adopted them.
  • D. They assert that a corporate governance framework should ensure that the treatment of shareholders differs based on the class of stock they own.
Reveal Solution  Discussion  0

Correct Answer: B  🗳️

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