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ACFE Certified Fraud Examiner CFE-Fraud-Prevention

CFE-Fraud-Prevention

Exam Code: CFE-Fraud-Prevention

Exam Name: Certified Fraud Examiner - Fraud Prevention and Deterrence Exam

Updated: Jun 21, 2026

Q & A: 286 Questions and Answers

CFE-Fraud-Prevention Free Demo download:

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

1. Employee support programs are a fraud prevention mechanism that addresses which leg of the Fraud Triangle

A) Rationalization
B) Pressure
C) Lack of integrity
D) Opportunity


2. Which of the following statements is TRUE regarding how fraud examiners should exercise professional skepticism during a fraud examination engagement?

A) Professional skepticism means beginning all assignments with the belief that something is amiss.
B) Fraud examiners should not relax their skeptical attitudes under any circumstances.
C) Fraud examiners should form the engagement hypothesis without regard to the available preliminary information.
D) Professional skepticism involves maintaining a mindset that no fraud has occurred


3. Harry is an internal auditor with ABC Company. Harry's supervisor, the chief audit executive (CAE), is the fraud risk assessment sponsor and has tasked Harry with drafting an email communication regarding ABC's upcoming fraud risk assessment process. Which of the following is a best practice that Harry should implement?

A) Harry's communication should encourage employees to participate in the assessment process.
B) Harry's communication should be sent to the entire staff from his own email address.
C) Harry should keep the communication private and only share it with executive management.
D) Harry should find a generic template to use as the primary communication to the entire staff.


4. Which of the following Is TRUE regarding an organization's ethics program?

A) To be most effective, access to the organization's ethics policy should be restricted to employees and other Internal parties only
B) An effective written ethics policy alone is sufficient to communicate management's ethical philosophy and serve as a comprehensive ethics program
C) In designing the ethics program, management should consider whether the organization currently has any ethical leadership Issues
D) All of the above


5. In identifying the inherent fraud risks that could apply to the organization, the fraud risk assessment team should discuss:

A) The possibility of management's override of controls
B) The organization's incentive programs
C) Risks to the organization's reputation
D) All of the above


Solutions:

Question # 1
Answer: B
Question # 2
Answer: B
Question # 3
Answer: A
Question # 4
Answer: C
Question # 5
Answer: D

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