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ACFE CFE-Fraud-Prevention Exam Syllabus Topics:

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

1. While, a Certified Fraud Examiner (CFE). was hired to conduct a fraud examination She did not find fraud, but. In White's opinion, there were several internal control deficiencies that, if not remediated, could facilitate the occurrence of fraud Under the ACFE Code of Professional Ethics.
White may include her opinion on the controls in her report to management.

A) False
B) True

2. International Standard on Auditing (ISA) 240 establishes auditors as being primarily responsible for the establishment of anti-fraud internal controls within an organization.

A) False
B) True

3. Which of the following principles of corporate governance pertains to the duty of the organization to act in the best interest of society?

A) Accountability
B) Fairness
C) Responsibility
D) Transparency

4. An effective system of anti-fraud controls

A) Focuses more on preventive controls than detective controls
B) Fully eliminates the risk of fraud
C) Focuses more on detective controls than preventive controls
D) Increases the perception that fraud will be detected

5. Which of the following is among the board of directors' primary responsibilities related to fraud risk management?

A) Punishing fraud perpetrators discovered through fraud risk management activities
B) Implementing the fraud risk management program
C) Designing the fraud risk management program
D) Overseeing the organization's fraud risk management activities

Solutions: