ACFE : CFE-Fraud-Prevention Questions & Answers
Updated: Sep 26, 2026
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ACFE CFE-Fraud-Prevention Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Fraud Risk Management and Deterrence | 25% | - Monitoring and continuous improvement - Fraud prevention strategies and programs |
| Corporate Governance and Ethics | 25% | - Code of conduct and compliance programs - Ethical culture and tone at the top |
| Internal Controls and Fraud Prevention | 25% | - Fraud detection and prevention controls - Internal control design and effectiveness |
| Fraud Prevention Framework | 25% | - Fraud risk governance and oversight - Fraud risk assessment processes |
ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Sample Questions:
In response to an employee's failure to meet performance expectations, a manager demotes the employee to a junior-level position. This is an example of what type of behavioral response?
- A. Positive reinforcement
- B. None of the above
- C. Punishment
- D. Negative reinforcement
Correct Answer: C 🗳️
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Which of the following would MOST LIKELY be a violation of the ACFE Code of Professional Ethics?
- A. Rodrigo. a CFE. uncovered several material Internal control deficiencies unrelated to the Kickback scheme he was Investigating. In his final report to management. Rodrigo included information about the deficiencies even though they were unrelated to the situation he was hired to investigate.
- B. Tom, a CFE, was hired by a client to conduct a fraud examination but found nothing amiss. A year later, he received a court order to provide the client's file to the ordering court. Tom complied with the court order, even though he did not have the client's authorization to do so.
- C. Vivian, a CFE, accepted an assignment to conduct a fraud examination within a manufacturing company. Because she was in a hurry to complete the investigation, she overlooked key items of evidence and ended up failing to uncover a major fraud scheme.
- D. All of the above are violations.
Correct Answer: D 🗳️
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Stevens, a Certified Fraud Examiner (CFE), was hired to conduct a fraud examination at ABC Company. His examination did not reveal any conclusive evidence that fraud had occurred orwas occurring. Consequently, ABC's management asked Stevens to state in his official examination report that the organization is free of fraud as a means of assuring the board of directors that the company's anti-fraud controls were effective. Under the ACFE Code of Professional Ethics.
Stevens is permitted to comply with management's request based on the findings of his examination.
- A. True
- B. False
Correct Answer: B 🗳️
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According to ACFE research, which of the following is the MOST COMMON method for detecting occupational fraud?
- A. Tips
- B. Management review
- C. Document examination
- D. Internal audit
Correct Answer: A 🗳️
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Which of the following statements regarding monitoring employees for warning signs of fraud is MOST ACCURATE?
- A. Employees who steal do not commonly display lifestyle or behavioral warning signs of their misdeeds.
- B. An increase in employee wealth is always a sign of fraud that should be investigated.
- C. Managers should be instructed to observe employees for any unusual lifestyle improvements, such as an unexplained increase in luxury purchases.
- D. Managers should only observe employees for signs of suspicious behavioral or lifestyle changes if they can do so without the employees' knowledge.
Correct Answer: C 🗳️
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