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ACFE CFE-Fraud-Prevention Exam Syllabus Topics:

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

1. Which of the following criminological theories asserts that the three elements that have the most influence on crime are the availability of suitable targets, absence of capable guardians, and presence of motivated offenders?

A) Social control theory
B) Rational choice theory
C) Routine activities theory
D) Differential association theory

2. Which of the following is NOT an effective way to help prevent fraud through the organization's performance measurement and management programs?

A) Establishing loosely defined job descriptions that allow employees flexibility in their roles
B) Providing regular training to ensure that all employees are sufficiently prepared to perform their tasks
C) Tying employee compensation to reasonable organizational performance goals
D) Including ethics-based metrics as a component of performance evaluations

3. Which of the following is NOT one of the three elements that have the most influence on crime according to the routine activities theory?

A) The lack of societal ethics
B) The availability of suitable targets
C) The presence of motivated offenders
D) The absence of capable guardians

4. Which of the following is the BEST reason to perform fraud risk assessments periodically?

A) Regulations prohibit reassessment
B) External audits eliminate the need for updates
C) Fraud risks remain constant over time
D) Business processes, personnel, and risks change over time

5. Which of the following is an example of organizational crime?

A) A doctor conspiring with patients to Tile false health care insurance claims
B) Management of several construction companies engaging In bid rigging
C) A salesman offering bribes to secure a contract
D) An accounting clerk forging company checks to herself

Solutions: