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Updated: Aug 12, 2026

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ACFE CFE-Fraud-Prevention Exam Overview:

Certification Vendor:ACFE
Exam Name:Certified Fraud Examiner (CFE) - Fraud Prevention and Deterrence Exam
Exam Number:CFE-Fraud-Prevention
Related Certifications:Certified Fraud Examiner (CFE)
Exam Format:Multiple Choice
Real Exam Qty:100
Passing Score:75%
Exam Duration:120 minutes
Available Languages:English
Exam Price:Varies (typically bundled within CFE exam package)
Certificate Validity Period:Indefinite (CFE certification maintained via CPE requirements)
Sample Questions:ACFE CFE-Fraud-Prevention Sample Questions
Exam Way:Computer-based exam (online proctored or test center depending on region)
Pre Condition:CFE certification requires membership in ACFE, completion of eligibility requirements (education and experience), and passing all four exam sections.
Official Syllabus URL:https://www.acfe.com/cfe-credential

ACFE CFE-Fraud-Prevention Exam Syllabus Topics:

SectionWeightObjectives
Internal Controls and Fraud Prevention25%- Fraud detection and prevention controls
- Internal control design and effectiveness
Fraud Risk Management and Deterrence25%- Fraud prevention strategies and programs
- Monitoring and continuous improvement
Corporate Governance and Ethics25%- Code of conduct and compliance programs
- Ethical culture and tone at the top
Fraud Prevention Framework25%- Fraud risk assessment processes
- Fraud risk governance and oversight

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

1. According to ACFE research, which of the following is TRUE?

A) Men and women commit similar amounts of occupational fraud.
B) Frauds committed by staff-level employees cause higher median losses than those committed by owners and executives.
C) Complaints about family problems is the most reported behavioral red flag displayed by fraud perpetrators.
D) Most employees who commit occupational fraud are first-time offenders.


2. As part of its anti-fraud program, Elm Company is outlining the responsibilities of different stakeholders. Who is ultimately responsible for ensuring the effectiveness of the organization's anti- fraud program?

A) Internal auditors
B) The compliance function
C) Forensic accountants
D) Management


3. Glenda. an internal auditor, and Brldgette. an accounts receivable clerk, have had several heated disagreements over accounting procedures and policies. Glenda has just been told that she will be the lead on the company's fraud risk assessment. During the fraud risk assessment. Glenda should:

A) Confront Bridgette about the disagreements and discuss how they increase the department's risk of fraud.
B) Include her disagreements with Bridgette as a factor when assessing the risk of fraud in the accounts receivable department.
C) Automatically designate the accounts receivable department as a high-risk area.
D) Have someone else perform the fraud risk assessment work related to the accounts receivable department's activities.


4. Reputational damage is an indirect cost of fraud that can be difficult for organizations to calculate.

A) True
B) False


5. Which of the following is TRUE regarding the components of the Committee of Sponsoring Organizations of the Treadway Commission's (COSO) Internal Control--Integrated Framework (the Framework)?

A) Independent oversight is one of the primary components of internal control identified in the Framework.
B) Determining the effectiveness of an organization's internal control system involves assessing whether the identified components meet minimum legal and compliance requirements.
C) Determining the effectiveness of an organization's internal control system involves assessing whether all of the identified components are in place and functioning effectively.
D) The Framework identifies ten components of internal control that must all be in place for the internal control system to be effective.


Solutions:

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

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