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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 is an example of organizational crime?

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

2. Which of the following is LEAST LIKELY to be a factor that directors and management should consider when developing a corporate governance framework for an organization?

A) The organization's physical operating environment
B) The organization's legal and regulatory environment
C) The organization's ethical environment
D) The organization's cultural environment

3. "Crimes of the Middle Classes" finds that all the following factors have contributed to the rising problem of economic crime EXCEPT:

A) The economy's decreased reliance on credit and a decline in personal debt.
B) Media sources sending the message that no one has to settle for second best.
C) Advancement of information technologies increasing the opportunity for misconduct.
D) The increase in funds available from government assistance programs.

4. Rosie, a Certified Fraud Examiner (CFE), conducted a fraud examination for her company that led to a confession of guilt from Dean. Which of the following statements in Rosie's verbal report to management would violate the ACFE Code of Professional Ethics?

A) "Dean confessed to embezzlement."
B) "The evidence does not support Dean's confession."
C) "Dean is guilty of embezzlement."
D) "Dean's confession is supported by the evidence."

5. Jody has been working at ABC Corp. for ten years. He steals funds from the company and tells himself that the company owes it to him for his "unrewarded hard work and loyalty" This situation BEST illustrates which leg of the Fraud Triangle?

A) Rationalization
B) Perceived non-shareable financial need
C) Perceived opportunity
D) Lack of personal Integrity

Solutions: