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ACFE CFE-Fraud-Prevention Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Fraud Risk Assessment | 15–20% | - Assessment implementation and documentation - Risk analysis and prioritization - Risk identification methodologies |
| Topic 2: Professional Ethics | 5–10% | - Conflicts of interest and integrity - ACFE Code of Professional Ethics - Ethical decision-making |
| Topic 3: Understanding Criminal Behavior | 5–10% | - Behavior modification principles - Theories of crime causation
|
| Topic 4: Fraud Prevention Programs | 15–20% | - Communication and training - Monitoring and continuous improvement - Designing prevention strategies |
| Topic 5: Corporate Governance | 20–25% | - Roles of board, management, auditors - Internal control systems
|
| Topic 6: White-Collar Crime | 15–20% | - Organizational vs occupational crime - Impact on organizations and society - Definition and characteristics - Causal factors and opportunity structures - Legal prosecution and sanctions |
| Topic 7: Management's Fraud-Related Responsibilities | 5–10% | - Reporting mechanisms - Oversight and accountability - Establishing anti-fraud policies |
ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Sample Questions:
According to the differential reinforcement theory, behavior is strengthened when which of the following is applied?
- A. Punishment
- B. Positive reinforcement
- C. Negative stimuli
- D. Loss of reward
Correct Answer: B 🗳️
Benjamin, a Certified Fraud Examiner (CFE). was contacted regarding an engagement to investigate a complex money laundering case spanning numerous international jurisdictions and involving multiple cutting-edge technologies. Benjamin had previously attended a seminar on investigating money laundering schemes, but he had no other training or experience in such cases. However, he accepted the engagement and chose to conduct the work himself.
Benjamin's conduct would likely be a violation of the ACFE Code of Professional Ethics.
- A. True
- B. False
Correct Answer: A 🗳️
Explanation: Only visible for DumpsFree members. You can sign-up / login (it's free).
Employees should be kept unaware that management is watching for lifestyle and behavior changes In staff members that might indicate fraud.
- A. True
- B. False
Correct Answer: B 🗳️
Explanation: Only visible for DumpsFree members. You can sign-up / login (it's free).
Who is ultimately responsible for responding appropriately to instances of fraud within an organization?
- A. The audit committee
- B. Management
- C. General counsel
- D. Internal auditors
Correct Answer: B 🗳️
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An effective system of anti-fraud controls
- A. Fully eliminates the risk of fraud
- B. Increases the perception that fraud will be detected
- C. Focuses more on detective controls than preventive controls
- D. Focuses more on preventive controls than detective controls
Correct Answer: D 🗳️
Explanation: Only visible for DumpsFree members. You can sign-up / login (it's free).
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