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ACFE CFE-Fraud-Prevention : Certified Fraud Examiner - Fraud Prevention and Deterrence Exam
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
CFE-Fraud-Prevention Free Demo download
About ACFE CFE-Fraud-Prevention Exam
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ACFE CFE-Fraud-Prevention Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Fraud Prevention and Deterrence | 25% | - 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.
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
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.
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.
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.
Correct Answer: B 🗳️
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