ACFE Certified Fraud Examiner CFE-Fraud-Prevention

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ACFE CFE-Fraud-Prevention Exam Syllabus Topics:

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

1. Which of the following is NOT one of the three general approaches used to control corporate crime?

A) Withdrawal of financial institution funding
B) Strong intervention of the government
C) Consumer action to force change
D) Voluntary changes in corporate attitudes and structure

2. A fraud risk assessment identifies a scheme that has a low likelihood of occurrence but would cause catastrophic financial and reputational damage. How should the organization treat this risk?

A) Evaluate both likelihood and impact when determining mitigation priorities
B) Ignore it because likelihood is low
C) Remove it from the assessment
D) Focus only on frequent fraud risks

3. Terrel, a Certified Fraud Examiner (CFE), unknowingly violates the law one night. Which of the following statements about the ACFE Code of Professional Ethics is TRUE?

A) This conduct would be a violation of the ACFE Code of Professional Ethics only if Terrel knew the conduct was illegal.
B) This conduct would not be a violation of the ACFE Code of Professional Ethics under any circumstances.
C) This conduct would be a violation of the ACFE Code of Professional Ethics.
D) This conduct would be a violation of the ACFE Code of Professional Ethics only if Terrel is arrested.

4. The objectives of a fraud risk management program include:

A) Limiting the damage caused by fraud occurrences
B) Proactively identifying fraud risks
C) All of the above
D) Punishing fraud perpetrators

5. According to the Committee of Sponsoring Organizations of the Treadway Commission's (COSO) Internal Control-- Integrated Framework (the Framework), there are five interrelated components of a company's internal control. Which of the following is NOT among these five components?

A) Risk assessment
B) Ethical culture
C) Control activities
D) Monitoring

Solutions: