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ACFE CFE-Fraud-Prevention Exam Syllabus Topics:

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

1. While, a Certified Fraud Examiner (CFE). was hired to conduct a fraud examination She did not find fraud, but. In White's opinion, there were several internal control deficiencies that, if not remediated, could facilitate the occurrence of fraud Under the ACFE Code of Professional Ethics.
White may include her opinion on the controls in her report to management.

A) True
B) False

2. Hart, Inc. hired Kathleen, a risk management expert, to design a risk management program for the organization. Kathleen should focus on balancing which of the following two factors when creating the program?

A) The organization's internal controls and its financial reporting model.
B) Management's risk appetite and the organization's ability to meet its objectives.
C) The organization's objectives and available resources.
D) Management's risk appetite and relevant regulatory requirements.

3. An employee submits reimbursement requests for personal expenses disguised as business expenses. This scheme is BEST classified as:

A) Corruption
B) Financial statement fraud
C) Billing fraud
D) Expense reimbursement fraud

4. Article II of the ACFE Code of Professional Ethics prohibits illegal or unethical conduct, but It allows exceptions for unknowing violations of the law.

A) True
B) False

5. Daniela, an independent Certified Fraud Examiner (CFE), was hired by Charles, executive director of a nonprofit organization, to investigate a straightforward embezzlement case.
Duringthe investigation, Daniela learns that Charles is involved in an unrelated fraud. Under the ACFE Code of Professional Ethics. Daniela should:

A) Not disclose the information about Charles.
B) Report Charles to law enforcement
C) Resign from the engagement.
D) Tell the nonprofit's board of trustees about Charles

Solutions: