ACFE CFE-Fraud-Prevention actual dump : Certified Fraud Examiner - Fraud Prevention and Deterrence Exam

Exam Code: CFE-Fraud-Prevention
Exam Name: Certified Fraud Examiner - Fraud Prevention and Deterrence Exam
Updated: Sep 28, 2026
Q & A: 286 Questions and Answers

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ACFE CFE-Fraud-Prevention Exam Syllabus Topics:

Section	Weight	Objectives
Corporate Governance	20–25%	- Governance frameworks and principles 1. Treadway Commission (COSO) 2. OECD guidelines - Roles of board, management, auditors - Internal control systems 1. COSO five components
Fraud Prevention Programs	15–20%	- Designing prevention strategies - Communication and training - Monitoring and continuous improvement
Management's Fraud-Related Responsibilities	5–10%	- Oversight and accountability - Establishing anti-fraud policies - Reporting mechanisms
White-Collar Crime	15–20%	- Causal factors and opportunity structures - Organizational vs occupational crime - Legal prosecution and sanctions - Definition and characteristics - Impact on organizations and society
Understanding Criminal Behavior	5–10%	- Theories of crime causation 1. Social control and social learning theory 2. Rational choice and routine activities theory 3. Differential association theory - Behavior modification principles
Fraud Risk Assessment	15–20%	- Assessment implementation and documentation - Risk analysis and prioritization - Risk identification methodologies
Professional Ethics	5–10%	- Conflicts of interest and integrity - ACFE Code of Professional Ethics - Ethical decision-making

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

Question #1

Which of the following is TRUE regarding International Standard on Auditing (ISA) 240?

A. ISA 240 establishes standards regarding the auditor's responsibility to consider fraud in an audit of financial statements.
B. ISA 240 requires auditors to effectively raise awareness about the risk of fraud within the audited organization.
C. ISA 240 establishes auditors as being primarily responsible for the prevention and detection of fraud within an organization.
D. ISA 240 creates requirements for management regarding the establishment of a holistic fraud risk management program.

Reveal Solution Discussion 0

Correct Answer: A 🗳️