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 Overview:
| Certification Vendor: | ACFE |
|---|---|
| Exam Name: | Certified Fraud Examiner - Fraud Prevention and Deterrence Exam |
| Exam Number: | CFE |
| Exam Price: | $450 |
| Real Exam Qty: | 100 |
| Exam Duration: | 120 minutes |
| Related Certifications: | Certified Fraud Examiner (CFE) |
| Certificate Validity Period: | Not specified |
| Exam Format: | Multiple-choice |
| Passing Score: | 75% |
| Available Languages: | English |
| Sample Questions: | DOWNLOAD DEMO |
| Exam Way: | Online or at a testing center |
| Pre Condition: | Requires a combination of professional experience and points-based qualification system (minimum 40 points to sit for the exam, 50 points for certification). |
| Official Syllabus URL: | https://www.acfe.com/cfe-credential/about-the-cfe-exam.aspx |
ACFE CFE-Fraud-Prevention-and-Deterrence Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Fraud Prevention and Deterrence | - Corporate Governance
|
CFE-Fraud-Prevention-and-Deterrence Exam Facts for Busy Professionals
According to the latest exam information, the CFE-Fraud-Prevention-and-Deterrence exam contains 100 questions and runs for 120 minutes minutes. Simulating that exact limit in practice builds the pacing a tough exam demands.
The ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence blueprint centers on these domains:
- Fraud Prevention and Deterrence
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ACFE states the following prerequisites for the ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence: Requires a combination of professional experience and points-based qualification system (minimum 40 points to sit for the exam, 50 points for certification)..
Confirm the current requirements on the official certification page before you register.
Currently, the CFE-Fraud-Prevention-and-Deterrence exam requires a passing score of 75%, with a registration fee of $450. ACFE sets both figures, so verify the latest on the official site before scheduling.
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ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Sample Questions:
The internal auditor ' s fraud-related responsibilities include which of the following?
- A. Overseeing management ' s actions to manage fraud risks
- B. Evaluating whether management is actively retaining responsibility for oversight of the fraud risk management program
- C. Attesting that the organization ' s financial statements are free of material misstatements caused by fraud
- D. Reporting to regulators regarding the entity ' s vulnerability to fraud
Correct Answer: B 🗳️
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Which of the following statements is MOST ACCURATE regarding an effective system of anti-fraud controls?
- A. It reduces the risk of fraud but does not completely eliminate it.
- B. It prioritizes implementing preventive controls over detective controls.
- C. It focuses more on detective controls than preventive controls.
- D. It decreases a potential fraudster's belief that misbehavior will be detected.
Correct Answer: A 🗳️
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Which of the following is NOT one of the three general approaches used to control corporate crime?
- A. Strong intervention of the government
- B. Consumer action to force change
- C. Withdrawal of financial institution funding
- D. Voluntary changes in corporate attitudes and structure
Correct Answer: C 🗳️
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Which of the following is TRUE regarding prosecutions of white-collar criminals?
- A. Only a small percentage of perpetrators are punished when an organization deals with a fraud case internally.
- B. Most fraud cases are only handled internally and are not referred to law enforcement for prosecution
- C. The primary reason organizations decline to prosecute fraud cases is a belief that their internal discipline methods are sufficient
- D. When fraud cases are handled internally, an employee is more likely to be suspended or put on probation than to be terminated for their crime.
Correct Answer: B 🗳️
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Alicia, a government auditor, is conducting a financial statement audit of a public-sector entity in accordance with the International Standards of Supreme Audit Institutions. Which of the following is TRUE regarding Alicia's consideration of fraud during this engagement?
- A. If Alicia identifies fraud during the audit engagement, she must immediately withdraw from the engagement.
- B. Alicia must comply with the requirements found in International Standard on Auditing 240 as they apply to both private- and public-sector audits.
- C. Alicia should focus on potential fraud and does not need to consider the possibility of abuse or other misconduct during the audit engagement.
- D. In conducting the audit, Alicia's objectives are likely narrower than those of a private-sector financial statement audit.
Correct Answer: B 🗳️
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