ACFE CFE-Fraud-Prevention : Certified Fraud Examiner - Fraud Prevention and Deterrence Exam

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ACFE CFE-Fraud-Prevention Exam Syllabus Topics:

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

Question #1
Which of the following is an example of organizational crime?

A. A sales manager using a corporate credit card for personal expenses
B. An insurance claims agent conspiring with customers to file false insurance claims and share the proceeds
C. An HR employee adding a ghost employee to the payroll and misappropriating the paychecks
D. Management of several pharmaceutical companies engaging in a price fixing scheme

Question #2
According to ACFE research, which of the following is the MOST COMMON method for detecting occupational fraud?

A. Management review
B. Tips
C. Internal audit
D. Document examination

Question #3
Which of the following is TRUE regarding a background check policy for employees?

A. As part of the screening process, management should contact the personal and professional references provided by the job candidate only if they are unsure whether the candidate is being honest.
B. If a background check was conducted on an employee at the time of hire, then there is no need for management to conduct additional background checks on that employee during their employment.
C. Management should perform a background check on any candidate who will have access to cash, checks, credit card numbers, or other items that are easily stolen.
D. When verifying past employment, management should only ask previous employers to verify the candidate's previous position and dates of employment.

Question #4
For its compliance program to be effective, an organization must promote the program through appropriate incentives for compliance.

A. False
B. True

Question #5
Which of the following is TRUE regarding proactive fraud auditing procedures?

A. Analytical review of the financial statements is best used to uncover small frauds that might be missed by other detection methods.
B. Implementing proactive fraud audit procedures demonstrates the organization's intention to aggressively look for possible fraudulent conduct.
C. Fraud assessment Questioning techniques are most appropriately used when attempting to determine who might be responsible for a particular fraud scheme.
D. Surprise audit procedures are an effective fraud detection mechanism, but they do not help prevent fraud

Solutions: