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ACFE CFE-Fraud-Prevention Exam Syllabus Topics:

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

1. Grace, a Certified Fraud Examiner (CFE), has accepted her first fraud examination engagement.
Before beginning the investigation, she reviews the ACFE Code of Professional Ethics to ensure that her behavior will comply with the Code. Which of the following actions is explicitly prohibited by the ACFE Code of Professional Ethics?

A) Participating in an activity with an undisclosed conflict of interest
B) Giving opinions regarding technical matters
C) Engaging in an activity that is legal within her jurisdiction
D) Providing conclusions based on discovered evidence

2. Ian is drafting a report containing the results of his company's fraud risk assessment process. To be MOST EFFECTIVE, Ian's report should:

A) Contain a detailed, comprehensive list of every assessment finding.
B) Focus on the findings that will make the most impact on the company's fraud risk management efforts.
C) Reflect the assessment team's subjective perspective regarding the risks identified.
D) Include a complete list of recommended actions for management to take to address all identified risks.

3. Fraud risks related to corruption include all of the following EXCEPT;

A) Payment of bribes
B) Espionage by competitors
C) Receipt of kickbacks
D) Aiding and abetting vendor fraud

4. According to the 2020 Report to the Nations.___________schemes ate the MOST COMMON form of occupational fraud, while_________schemes are the MOST COSTLY form of occupational fraud.

A) Asset misappropriation; corruption
B) Financial statement fraud: corruption
C) Corruption, asset misappropriation
D) Asset misappropriation: financial statement fraud

5. Julia, an internal auditor, is formalizing a process to evaluate the effectiveness of the company's control system over time, including both ongoing evaluations and periodic separate evaluations.
Julia's initiative BEST pertains to which component of the Committee of Sponsoring Organizations of the Treadway Commission's (COSO) Internal Control--Integrated Framework?

A) Risk assessment
B) Control environment
C) Control activities
D) Monitoring

Solutions: