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ACFE CFE-Fraud-Prevention Exam Syllabus Topics:

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

1. Which of the following is a detective anti-fraud control?

A) Independent reconciliations
B) Hiring policies and procedures
C) Fraud awareness training
D) Separation of duties

2. Jenny is a highly respected employee at XYZ Corp. Her husband's gambling addiction has caused them to have a significant amount of debt. Jenny begins stealing money from the company to cover her husband's gambling losses. This situation best illustrates which leg of the Fraud Triangle?

A) Perceived opportunity
B) Perceived acquiescence
C) Perceived non-shareable financial need
D) Rationalization

3. As part of its anti-fraud program, Oak Company is outlining the responsibilities of different stakeholders. Who is ultimately responsible for setting the organization's ethical tone?

A) General counsel
B) Human resources
C) Management
D) Fraud examiners

4. In identifying the inherent fraud risks that could apply to the organization, the fraud risk assessment team should discuss:

A) Risks to the organization's reputation
B) All of the above
C) The possibility of management's override of controls
D) The organization's incentive programs

5. In response to a risk identified during a fraud risk assessment, management decides to implement additional internal control measures. This response is known as:

A) Assuming the risk
B) Mitigating the risk
C) Transferring the risk
D) Avoiding the risk

Solutions: