Try and practice the latest ACFE : CFE-Fraud-Prevention-and-Deterrence real questions & answers

Updated: Oct 30, 2026

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ACFE CFE-Fraud-Prevention-and-Deterrence Exam Overview:

Certification Vendor:ACFE
Exam Name:Certified Fraud Examiner - Fraud Prevention and Deterrence Exam
Exam Number:CFE
Passing Score:75%
Exam Price:$450
Exam Duration:120 minutes
Available Languages:English
Exam Format:Multiple-choice
Related Certifications:Certified Fraud Examiner (CFE)
Real Exam Qty:100
Certificate Validity Period:Not specified
Sample Questions:ACFE CFE-Fraud-Prevention-and-Deterrence Sample Questions
Exam Way:Online or at a testing center
Pre Condition:Requires a combination of professional experience and points-based qualification system (minimum 40 points to sit for the exam, 50 points for certification).
Official Syllabus URL:https://www.acfe.com/cfe-credential/about-the-cfe-exam.aspx

ACFE CFE-Fraud-Prevention-and-Deterrence Exam Syllabus Topics:

TopicDetails
Topic 1
  • Demostrate the knowledge of the types of fraudulent financial transactions incurred in accounting records
Topic 2
  • Demonstrate knowledge of these concepts: basic accounting and auditing theory
Topic 3
  • Tests your knowledge of why people commit fraud and what can be done to prevent it
Topic 4
  • Crime causation, white-collar crime, occupational fraud, fraud prevention, fraud risk assessment, and the ACFE Code of Professional Ethics
Topic 5
  • Demonstrate knowledge of fraud schemes, internal controls to deter fraud and other auditing and accounting matters

Reference: https://www.acfe.com/details-exam-preparation.aspx

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

Question #1

Which of the following is NOT included in G20/OECD Principles of Corporate Governance (the Principles)?

  • A. A request that governments have in place an appropriate framework to support good corporate governance practices
  • B. Guidance regarding appropriate board structures, responsibilities, and procedures
  • C. Support for establishing stronger protection for foreign shareholders than for domestic shareholders
  • D. Recognition of the importance of the role of stakeholders in corporate governance
Reveal Solution  Discussion  0

Correct Answer: C  🗳️

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Question #2

Which of the following statements regarding a fraud risk assessment is MOST ACCURATE?

  • A. One of the main objectives of a fraud risk assessment is to provide an estimate of the total amount of money that an organization has lost to fraud since it was first formed.
  • B. One of the main objectives of a fraud risk assessment is to determine the organization's vulnerabilities to both internal and external fraud.
  • C. A fraud risk assessment should focus on designating areas as high risk only if the team discovers conclusive evidence that fraud has occurred.
  • D. A fraud risk assessment should focus on evaluating only the entity-level fraud risk without regard to any specific individuals or positions within the organization.
Reveal Solution  Discussion  0

Correct Answer: B  🗳️

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Question #3

In the context of a fraud examination, integrity requires all of the following EXCEPT:

  • A. A well-developed sense of moral philosophy
  • B. Trustworthiness
  • C. Refusal to admit errors
  • D. Avoidance of conflicts of interest
Reveal Solution  Discussion  0

Correct Answer: C  🗳️

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Question #4

Which of the following statements regarding the use of behavioral nudges as part of a fraud prevention program is MOST ACCURATE?

  • A. Including information in employee training programs about the importance of properly disposing of confidential documents is an example of a nudge.
  • B. To be effective, a behavioral nudge should leave full autonomy for the final decision or action within the employee's control.
  • C. The goal of behavioral nudges is to remove all options other than the desired behavior from the choices available to the employee.
  • D. A nudge reinforces the reasons why a specific behavior is beneficial, while a reminder makes it easier or more likely that individuals will engage in the desired behavior.
Reveal Solution  Discussion  0

Correct Answer: B  🗳️

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Question #5

Which of the following is FALSE regarding the process of defining the objective of the fraud risk management program?

  • A. Management should examine previous fraud occurrences to determine how the ideal fraud risk management program would have prevented tnem.
  • B. Management must assign a quantitative measure to its risk appetite so that it can accurately measure the fraud risk management program's effectiveness.
  • C. Management must balance the investment in anti-fraud controls with the benefit of those controls and the amount of risk it is willing to accept.
  • D. Management should tailor the detailed objectives of the fraud risk management program to the organization ' s specific needs and goals.
Reveal Solution  Discussion  0

Correct Answer: B  🗳️

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