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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 included in G20/OECD Principles of Corporate Governance (the Principles)?

A) Guidance regarding appropriate board structures, responsibilities, and procedures
B) A request that governments have in place an appropriate framework to support good corporate governance practices
C) Support for establishing stronger protection for foreign shareholders than for domestic shareholders
D) Recognition of the importance of the role of stakeholders in corporate governance

2. Which of the following is a responsibility of an organization's board of directors?

A) Electing the company shareholders and supervising their decisions and actions.
B) Serving as the intermediary between staff-level employees and management.
C) Directing employees to organize and execute business activities.
D) Assessing the strategy and underlying purpose of management's decisions and actions.

3. Benjamin, a Certified Fraud Examiner CFE, was contacted regarding an engagement to investigate a complex money laundering case spanning numerous international jurisdictions and involving different types of technologies. Benjamin had previously attended a seminar on investigating money laundering schemes, but he had no other training or experience. However, he accepted the engagement and chose to conduct the work himself. Which of the following is TRUE regarding Benjamin's conduct?

A) Benjamin's conduct would be a violation of the ACFE Code of Professional Ethics only if he also violated applicable banking regulations.
B) Benjamin's conduct would not be a violation of the ACFE Code of Professional Ethics.
C) Benjamin's conduct would be a violation of the ACFE Code of Professional Ethics only if he failed to find evidence of fraud.
D) Benjamin's conduct would be a violation of the ACFE Code of Professional Ethics.

4. Which of the following is TRUE regarding the communication of the fraud risk assessment process?

A) The more personalized the communication, the more effective it will be in encouraging employees to participate
B) The communication should be made in a format mat is most appropriate for the culture of the organization
C) The communication should be visibly disseminated throughout the business
D) All of the above

5. Which of the following is FALSE regarding the fraud risk assessment learn?

A) The team size should be limited to a maximum of three individuals
B) The team members might include both internal and external sources.
C) The team members should have experience in gathering and eliciting information
D) The team should consist of individuals with diverse knowledge, skills, and perspectives

Solutions: