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: Oct 02, 2026     Q & A: 286 Questions and Answers

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ACFE CFE-Fraud-Prevention Exam Syllabus Topics:

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

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

Question #1

XYZ. Inc. is a publicly traded, multi-national corporation. Which of the following statements is TRUE regarding the corporate governance requirements that XYZ is subject to?

  • A. XYZ is required to comply with G20'OECD Principles of Corporate Governance.
  • B. XYZ is not required to comply with any corporate governance requirements because it operates in multiple jurisdictions
  • C. XYZ is subject to the Universal Corporate Governance Act because it is a publicly traded corporation.
  • D. XYZ must comply with the various laws and regulations in the countries in which it operates
Reveal Solution  Discussion  0

Correct Answer: D  🗳️

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Question #2

Jody has been working at ABC Corp. for ten years. He steals funds from the company and tells himself that the company owes it to him for his "unrewarded hard work and loyalty" This situation BEST illustrates which leg of the Fraud Triangle?

  • A. Rationalization
  • B. Perceived non-shareable financial need
  • C. Lack of personal Integrity
  • D. Perceived opportunity
Reveal Solution  Discussion  0

Correct Answer: A  🗳️

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Question #3

Which action BEST demonstrates management's commitment to fraud prevention?

  • A. Conducting investigations only after losses occur
  • B. Delegating all ethics responsibilities to auditors
  • C. Reducing fraud training expenditures
  • D. Maintaining a visible commitment to ethical conduct and accountability
Reveal Solution  Discussion  0

Correct Answer: D  🗳️

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Question #4

Based on research regarding the criminogenic tendencies of organizations, employees are more likely to engage in fraudulent behavior when given a direct order to do so by a superior due to an inherent desire to obey people in positions of authority.

  • A. False
  • B. True
Reveal Solution  Discussion  0

Correct Answer: B  🗳️

Question #5

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

  • A. Require senior leaders to follow the same ethics policies that are in place for all staff-level employees.
  • B. Discourage employees from questioning their immediate supervisor's actions or decisions if they have concerns.
  • C. Discipline any employees who publicly express their frustration regarding organizational policies.
  • 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: A  🗳️

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