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ACFE CFE-Fraud-Prevention Exam Syllabus Topics:

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

1. A report by a fraud examiner is privileged from disclosure by anyone other than the client.

A) True
B) False

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

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

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

4. Which of the following is NOT a factor that directors and management should consider when developing a corporate governance framework for an organization?

A) The organization's ethical environment
B) The ability of the framework to remain static during changes in the corporate landscape
C) The legal and regulatory environment in which the organization operates
D) The organization's cultural environment

5. Which of the following is one of the assertions or principles of the theory of differential association?

A) Criminal behavior is acquired through casual interactions in large groups.
B) Criminal behavior is explained by an individual's general needs and values.
C) Criminal behavior is learned through a process that is the same as imitation.
D) Criminal behavior is learned using the same mechanisms as other learning.

Solutions: