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ACFE CFE-Fraud-Prevention-and-Deterrence Exam Syllabus Topics:
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Reference: https://www.acfe.com/details-exam-preparation.aspx
ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Sample Questions:
" Crimes of the Middle Classes " finds that all the following factors have contributed to the rising problem of economic crime EXCEPT:
- A. Advancement of information technologies increasing the opportunity for misconduct.
- B. Media sources sending the message that no one has to settle for second best.
- C. The economy ' s decreased reliance on credit and a decline in personal debt.
- D. The increase in funds available from government assistance programs.
Correct Answer: C 🗳️
(Acme, Inc. is a publicly traded, multinational corporation. Which of the following statements is TRUE regarding the corporate governance requirements that Acme is subject to?)
- A. Acme is required to comply only with the corporate governance standards adopted by the company's board of directors.
- B. Acme is not required to comply with any corporate governance requirements because it operates in multiple jurisdictions.
- C. Acme is subject to the Universal Corporate Governance Act because it is a publicly traded corporation.
- D. Acme must comply with all corporate governance-related legislation in every jurisdiction in which it operates.
Correct Answer: D 🗳️
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According to ACFE research, the most common method for detecting occupational fraud is:
- A. Internal audit
- B. Tips
- C. Management review
- D. External audit
Correct Answer: B 🗳️
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Which of the following is included in the G20/OECD Principles of Corporate Governance?
- A. A requirement for a corporate governance framework that protects the exercise of management's rights.
- B. An emphasis on the importance of timely, accurate and transparent disclosure mechanisms.
- C. A request that governments implement effective internal controls to support good corporate governance practices.
- D. Support for the equal treatment of all members of an organization's governing body.
Correct Answer: B 🗳️
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Which of the following is TRUE regarding corporate governance?
- A. Corporate governance ' s primary purpose is to ensure the accuracy of the organization ' s financial reports
- B. Fraud risk management is considered to be the foundation of effective corporate governance
- C. Effective corporate governance practices are most necessary in an organization in which the owners are also the individuals responsible for setting the corporate strategy.
- D. An entity ' s corporate governance structure specifies the distribution of rights and responsibilities among the different participants in the organization
Correct Answer: D 🗳️
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