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ACFE CFE-Fraud-Prevention Exam Syllabus Topics:

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

1. For Its compliance program to be effective, an organization must perform procedures to ensure management hires only ethical Individuals who exercise a substantial measure of discretion In acting on the organization's behalf

A) False
B) True

2. According to professional auditing standards, auditors should do which of the following as part of addressing the assessed risks of material misstatement due to fraud in the financial statements?

A) Incorporate an element of predictability in the selection of auditing procedures to be performed
B) Disregard the entity's selection and application of accounting policies concerning complex transactions
C) All of the above
D) Consider the knowledge, skill, and ability levels of the individuals who are assigned significant audit responsibilities

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

4. Criminologist Charles McCaghy has stated that regulatory pressure is the single most compelling factor behind deviance by organizations.

A) False
B) True

5. According to International Organization for Standardization (ISO) 31000:2018, an organization's risk management program should be proportionate to the organization's specific operations and objectives.

A) False
B) True

Solutions: