Exam Name: Certified Fraud Examiner - Fraud Prevention and Deterrence Exam
Certification Provider: ACFE
Corresponding Certification: Certified Fraud Examiner
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ACFE CFE-Fraud-Prevention-and-Deterrence Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Fraud Risk Assessment | 15–20% | - Identifying and prioritizing risks - Continuous assessment and improvement - Process and methodology - Risk response and mitigation strategies |
| Topic 2: White-Collar Crime | 15–20% | - Organizational opportunity and contributing factors - Prosecution and legal aspects - Rationalization and control mechanisms - Impacts on individuals and society - Fraud triangle and occupational fraud trends - Organizational vs occupational crime |
| Topic 3: Fraud Prevention Programs | 15–20% | - Code of ethics and organizational culture - Training and awareness initiatives - Whistleblower systems and reporting channels - Design, implementation, and monitoring |
| Topic 4: Management's Fraud-Related Responsibilities | 10–15% | - Roles in prevention, detection, and deterrence - Reporting obligations and accountability - Internal control and oversight duties |
| Topic 5: ACFE Code of Professional Ethics | 5–10% | - Principles and standards of conduct - Ethical obligations and compliance |
| Topic 6: Corporate Governance | 5–10% | - Framework and core principles - Guidance sources (OECD, Treadway Commission) - Definition and key stakeholders |
| Topic 7: Understanding Criminal Behavior | 5–10% | - Theories: differential association, social control, social learning - Differential reinforcement, rational choice, routine activities theory - Behavior modification: punishment vs reinforcement |
CFE-Fraud-Prevention-and-Deterrence Exam FAQ — Seize the Chance
USD 450 – USD 650 (varies by membership status) per attempt, 750 (on a scale of 300–1000) to pass. A failed retake costs the full fee again — prepare efficiently with the 331 practice questions for the CFE-Fraud-Prevention-and-Deterrence exam at TestKingsIT.
The ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence is ACFE's certification exam for Certified Fraud Examiner (CFE), at the Professional level. Certification is how workers face new challenges and seize promotion chances. Related credentials include CFE-Financial-Transactions-and-Fraud-Schemes, CFE-Fraud-Investigation, CFE-Law.
Yes — new customers get a free ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence demo, and regular customers enjoy constant promotions and membership discounts. Purchases include 365 days of free updates by email; renew afterward at 50% off.
The ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence blueprint spans 7 domains — including Understanding Criminal Behavior (5–10%), ACFE Code of Professional Ethics (5–10%), Fraud Risk Assessment (15–20%). Concentrate effort where the weight sits; the complete outline above lists every subtopic.
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ACFE membership; minimum 50 eligibility points from education and professional experience Eligibility rules change over time, so verify the current requirements on the official page (official CFE-Fraud-Prevention-and-Deterrence exam page) before registering.
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After any course, keep the efficiency going with the 331 practice questions for the ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence — every answer expert-verified.
ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Sample Questions:
Which of the following principles of corporate governance pertains to the duty of the organization to act in the best interest of society?
- A. Transparency
- B. Accountability
- C. Responsibility
- D. Fairness
Correct Answer: C 🗳️
Explanation: Only visible for TestKingsIT members. You can sign-up / login (it's free).
Which of the following is TRUE regarding G20/OECD Principles of Corporate Governance (the Principles)?
- A. The Principles state that an entity ' s corporate governance framework should discourage active cooperation between corporations and stakeholders in creating wealth.
- B. The Principles are intended to be applicable in developed economies but not in emerging markets.
- C. The Principles state that an entity ' s corporate governance framework should ensure the equitable treatment of all shareholders.
- D. The Principles are required to be implemented by all corporations in the jurisdictions that have officially adopted them
Correct Answer: C 🗳️
Explanation: Only visible for TestKingsIT members. You can sign-up / login (it's free).
Timothy, a new Certified Fraud Examiner (CFE), has been tasked with his first fraud examination engagement. To exercise appropriate professional skepticism as he conducts the engagement, Timothy should:
- A. Maintain professional skepticism that can only be dispelled by evidence.
- B. Begin the engagement with the belief that no fraud has occurred.
- C. Maintain a skeptical attitude throughout the entire engagement even if the evidence shows no signs of fraudulent activity.
- D. Form the engagement hypothesis without consideration for the nature of the assignment.
Correct Answer: C 🗳️
Smith, a retail sales manager, wants to decrease the level of cash register over-and-short discrepancies among his sales team. According to behaviorist theories, which of the following options would be the MOST EFFECTIVE way for Smith to encourage his team members to keep their cash drawers in balance?
- A. Take away an hour of paid time off for each time the drawer is over or short
- B. Publicly call out and criticize employees whose cash drawers are over or short.
- C. Demote employees who continue to have reconciliation discrepancies
- D. Offer a bonus to anyone whose drawer reconciles perfectly for sixty days.
Correct Answer: D 🗳️
Explanation: Only visible for TestKingsIT members. You can sign-up / login (it's free).
During an external audit, the audit team identifies evidence that management has Intentionally manipulated the organization ' s reported revenue amount 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 should reconsider the reliability of the audit evidence they have previously obtained.
- B. The auditors should assume that all audit evidence collected previously is unreliable and withdraw from the audit engagement.
- C. The auditors should regard the misstatement as immatenal to the audit because the omitted amount is less than the quantitative materiality threshold
- D. The auditors should only consider the evidence if they can determine that the actions meet the legal definition of fraud.
Correct Answer: A 🗳️
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