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Exam Code:	CFE-Fraud-Prevention
Exam Name:	Certified Fraud Examiner - Fraud Prevention and Deterrence Exam
Certification Provider:	ACFE
Free Question Number:	142
Version:	v2026-09-23
Rating:
# of views:	136
# of Questions views:	4829
Go To CFE-Fraud-Prevention Questions

Exam Question List: Question 1: Which of the following factors increases an organization's i...; Question 2: Based on research regarding the criminogenic tendencies of o...; Question 3: An organization wants to identify unusual transactions autom...; Question 4: Which of the following is LEAST LIKELY to be a factor that d...; Question 5: Which of the following is TRUE regarding the communication o...; Question 6: Which of the following statements is FALSE regarding an orga...; Question 7: The theory of differential association is used frequently lo...; Question 8: Which of the following statements regarding monitoring emplo...; Question 9: "Crimes of the Middle Classes" finds that all the following ...; Question 10: Armando has been tasked with developing policies to help pre...; Question 11: Which of the following theories suggests that, when consider...; Question 12: Which of the following is a detective anti-fraud control?...; Question 13: According to the 2020 Report to the Nations, which of the fo...; Question 14: Which of the following is NOT explicitly prohibited by the A...; Question 15: Employees should be kept unaware that management is watching...; Question 16: Employee anti-fraud education should:...; Question 17: Which of the following statements is MOST ACCURATE regarding...; Question 18: Aaron, a government auditor, is conducting a financial state...; Question 19: Professional auditing standards suggest that auditors incorp...; Question 20: XYZ. Inc. is a publicly traded, multi-national corporation. ...; Question 21: Warren wants to decrease the amount of cash register discrep...; Question 22: Ian is drafting a report containing the results of his compa...; Question 23: A company's anti-fraud controls are well designed, but manag...; Question 24: Which of the following statements is MOST ACCURATE regarding...; Question 25: During a fraud risk assessment, the assessment team is seeki...; Question 26: Criminologist Charles McCaghy has stated that regulatory pre...; Question 27: XYZ, Inc. Is a specialty retailer of high-end ergonomic offi...; Question 28: Which of the following statements about the fraud risk asses...; Question 29: The findings in the 2020 Report to the Nations include which...; Question 30: According to the authors of Crimes of the Middle Classes, al...; Question 31: Which of the following statements is MOST ACCURATE regarding...; Question 32: The internal auditor's fraud-related responsibilities includ...; Question 33: As part of its anti-fraud program, Oak Company is outlining ...; Question 34: Effectively documenting and communicating organizational hie...; Question 35: Which of the following would MOST LIKELY be a violation of t...; Question 36: Which of the following statements is FALSE?...; Question 37: Susannah Is conducting an external audit of a company In a j...; Question 38: Which of the following is a TRUE statement regarding the rol...; Question 39: Why is vendor due diligence important in anti-fraud programs...; Question 40: Which of the following is FALSE regarding a fraud risk asses...; Question 41: Fraud risks related to corruption include all of the followi...; Question 42: According to Silk and Vogel's research, which of the followi...; Question 43: An employee submits reimbursement requests for personal expe...; Question 44: Pieter, a manager at Solox Corp., oversees the fraud trainin...; Question 45: Which organizational factor is MOST likely to undermine an a...; Question 46: Which of the following is TRUE regarding an organization's e...; Question 47: The Committee of Sponsoring Organizations of the Treadway Co...; Question 48: Smith, a retail sales manager, wants to decrease the level o...; Question 49: To reinforce an anti-fraud culture, it is BEST for an organi...; Question 50: At the end of an engagement, a Certified Fraud Examiner (CFE...; Question 51: Which of the following controls would MOST effectively reduc...; Question 52: Andrew, an internal auditor, is formalizing a process to ide...; Question 53: Which of the following statements is TRUE regarding how frau...; Question 54: Who is ultimately responsible lor ensuring the effectiveness...; Question 55: For Its compliance program to be effective, an organization ...; Question 56: During an external audit of an organization's financial stat...; Question 57: According to the Committee of Sponsoring Organizations of th...; Question 58: Which of the following is TRUE regarding the components of t...; Question 59: A professional organization's code of conduct serves which o...; Question 60: According to ACFE research, which of the following is TRUE r...; Question 61: Who is ultimately responsible for responding appropriately t...; Question 62: Patrick is conducting an external audit of a company in a ju...; Question 63: Daniela, an independent Certified Fraud Examiner (CFE), was ...; Question 64: Which of the following is FALSE regarding the fraud risk ass...; Question 65: Maria conducted a fraud examination that led to a valid conf...; Question 66: Which of the following is the MOST EFFECTIVE way for managem...; Question 67: Helene has been working at WPX Corp. for nine years. She tak...; Question 68: According to the 2020 Report to the Nations.___________schem...; Question 69: Which of the following scenarios would MOST LIKELY be consid...; Question 70: According to the results of behavioral studies, such as thos...; Question 71: Which of the following is included in the G20/OECD Principle...; Question 72: Which of the following scenarios is the MOST ACCURATE repres...; Question 73: An effective system of anti-fraud controls...; Question 74: Which situation presents the GREATEST opportunity for occupa...; Question 75: Reputational damage is an indirect cost of fraud that can be...; Question 76: According to International Organization for Standardization ...; Question 77: During an external audit of an organization's financial stat...; Question 78: Gregory, an internal auditor, and Brandon, the company's pur...; Question 79: Which of the following is NOT a responsibility of the organi...; Question 80: Which of the following is a TRUE statement regarding fraud r...; Question 81: Which of the following is TRUE regarding proactive fraud aud...; Question 82: A fraud risk assessment identifies a scheme that has a low l...; Question 83: An executive pressures accounting staff to accelerate revenu...; Question 84: According to criminologist Charles McCaghy, which of the fol...; Question 85: Which of the following Is NOT considered a conflict of Inter...; Question 86: Which of the following is one of the recommendations made by...; Question 87: The internal auditor's fraud-related responsibilities includ...; Question 88: Aqua Corp.'s board of directors is meeting to discuss fraud ...; Question 89: According to the Fraud Risk Management Guide, a joint public...; Question 90: Which statement BEST describes fraud deterrence?...; Question 91: Which of the following Is TRUE regarding the reporting of th...; Question 92: Green, a Certified Fraud Examiner (CFE). had an ethical dile...; Question 93: Mary is charged with implementing a fraud reporting program ...; Question 94: Article II of the ACFE Code of Professional Ethics prohibits...; Question 95: Alicia, a government auditor, is conducting a financial stat...; Question 96: Devon, an employee at Tilly Corp., repeatedly demonstrates a...; Question 97: A manager intentionally overrides purchasing controls to exp...; Question 98: Joanna is leading the fraud risk assessment process for her ...; Question 99: According to International Organization for Standardization ...; Question 100: Which of the following is a best practice to ensure a succes...; Question 101: During an external audit, the audit team identifies evidence...; Question 102: Which of the following Is NOT Included In Ihe five fraud ris...; Question 103: Which of the following is one of the four recommendations ma...; Question 104: An organization conducts ethics training only during new-hir...; Question 105: Rosie, a Certified Fraud Examiner (CFE), conducted a fraud e...; Question 106: According to the Committee of Sponsoring Organizations of th...; Question 107: According to social control theory, which of the following q...; Question 108: Which of the following is BEST classified as a type of exter...; Question 109: Charles, the chief executive officer (CEO) of the Baking &am...; Question 110: Consistently punishing perpetrators can be an effective frau...; Question 111: Josie is conducting an external audit of a company in a juri...; Question 112: Which of the following statements regarding recommended vend...; Question 113: Which of the following Is TRUE regarding an organization's e...; Question 114: A report by a fraud examiner is privileged from disclosure b...; Question 115: Jones, an accounting manager for a software company, wants t...; Question 116: Which of the following is one of the assertions or principle...; Question 117: Adan, an internal auditor who works at BKY Co., is reviewing...; Question 118: Which of the following statements is MOST ACCURATE regarding...; Question 119: In Ihe context of fraud examination, integrity requires all ...; Question 120: In the context of a fraud examination, integrity requires wh...; Question 121: Which action BEST demonstrates management's commitment to fr...; Question 122: To address an employee's consistent failure to meet deadline...; Question 123: Which of the following is FALSE regarding an organization's ...; Question 124: During a fraud risk assessment, a focus group would be MOST ...; Question 125: According to ACFE research, which of the following is TRUE r...; Question 126: Which red flag is MOST commonly associated with corruption s...; Question 127: According to the routine activities theory, all of the follo...; Question 128: Which of the following is an example of organizational crime...; Question 129: Management at ABC Company wants to transfer one of the risks...; Question 130: Which of the following Is FALSE regarding a fraud risk asses...; Question 131: Which of the following statements regarding the objectives o...; Question 132: Which of the following is one of the components of the Commi...; Question 133: In response to a risk identified during a fraud risk assessm...; Question 134: Eliece, a Certified Fraud Examiner (CFE), and Jewel are empl...; Question 135: The availability of suitable targets, absence of capable gua...; Question 136: Stevens, a Certified Fraud Examiner (CFE), was hired to cond...; Question 137: Hart, Inc. hired Kathleen, a risk management expert, to desi...; Question 138: Po, a Certified Fraud Examiner (CFE), was hired to conduct a...; Question 139: Cho, an internal auditor, and Pierre, a sales manager, have ...; Question 140: Which of the following is TRUE regarding International Stand...; Question 141: Which of the following is the MOST EFFECTIVE way for managem...; Question 142: An organization discovers that a purchasing manager approved...

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