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ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence : CFE-Fraud-Prevention
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 |
|---|---|---|
| Topic 1: Fraud Prevention and Deterrence | 25% | - Fraud deterrence strategies and controls - Anti-fraud policies and procedures - Fraud prevention programs and frameworks - Internal control systems and evaluation - Whistleblowing and reporting mechanisms - Fraud risk governance and organizational culture - Ethics and corporate governance - Monitoring, auditing, and continuous improvement - Fraud risk assessment |
ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Sample Questions:
Question #1
The availability of suitable targets, absence of capable guardians, and presence of motivated offenders are the three most important elements that influence crime according to which of the following criminological theories?
- A. Conditioning theory
- B. Rational choice theory
- C. Routine activities theory
- D. Social control theory
Correct Answer: C 🗳️
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Question #2
Armando has been tasked with developing policies to help prevent crime by using the threat of criminal sanctions to control the immediate behavior of individuals. Which of the following strategies to control crime is Armando using?
- A. Prevention
- B. Compliance
- C. Deterrence
- D. Enforcement
Correct Answer: C 🗳️
Question #3
During an external audit, the audit team identifies evidence that management has intentionally omitted some expenses from the company's financial statements in order to conceal an asset misappropriation scheme. However, the amount of the resulting misstatement does not meet the quantitative materiality threshold for the audit. Which of the following is TRUE regarding this situation?
- A. The auditors do not need to be concerned with this evidence, as asset misappropriation schemes are not considered relevant or material for external audit purposes.
- B. The auditors should assess the need to adjust the nature, timing, and extent of remaining audit procedures based on this evidence.
- C. The auditors should assume that all audit evidence collected previously is unreliable and withdraw from the audit engagement
- D. The auditors can ignore the misstatement because the omitted amount is less than the quantitative materiality threshold and therefore immaterial to the audit.
Correct Answer: B 🗳️
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Question #4
According to International Organization for Standardization (ISO) 31000:2018, an effective and efficient risk management program contains all of the following principles EXCEPT:
- A. The program takes human and cultural factors into account.
- B. The program is customized and proportionate to the organization's operations and objectives.
- C. The program facilitates continuous improvement.
- D. The program is static and consistent, even during times of organizational change.
Correct Answer: D 🗳️
Question #5
Benjamin, a Certified Fraud Examiner (CFE). was contacted regarding an engagement to investigate a complex money laundering case spanning numerous international jurisdictions and involving multiple cutting-edge technologies. Benjamin had previously attended a seminar on investigating money laundering schemes, but he had no other training or experience in such cases. However, he accepted the engagement and chose to conduct the work himself.
Benjamin's conduct would likely be a violation of the ACFE Code of Professional Ethics.
- A. True
- B. False
Correct Answer: A 🗳️
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