Expert Answers to ACFE Exam CFE-Fraud-Prevention-and-Deterrence Questions

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Certified Fraud Examiner Certified Fraud Examiner - Fraud Prevention and Deterrence Exam

Certified Fraud Examiner - Fraud Prevention and Deterrence Exam

Last Update Jul 7, 2026
Total Questions : 330

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Questions 2

Employee anti-fraud education should:

Options:

Include descriptions of the procedures that management uses to detect fraud.

Include examples of prior employee misconduct and how those situations were handled.

Be restricted to formal educational mechanisms to reinforce the importance of the message.

Be presented by organizational executives or anti-fraud professionals only.

Discussion 0

Questions 3

Helene has been working at WPX Corp. for nine years and has only received a small pay increase. She takes some of the company’s products from the warehouse and sells them online, reasoning that the company owes her the extra money for years of underpaid service. This situation BEST illustrates which component of the Fraud Triangle?

Options:

Integrity lapse.

Opportunity.

Financial pressure.

Rationalization.

Discussion 0

Questions 4

According to the 2020 Report to the Nations.___________schemes ate the MOST COMMON form of occupational fraud,

while_________schemes are the MOST COSTLY form of occupational fraud.

Options:

Asset misappropriation; corruption

Corruption, asset misappropriation

Financial statement fraud: corruption

Asset misappropriation: financial statement fraud

Discussion 0

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Questions 5

At the end of an engagement, a Certified Fraud Examiner (CFE) might provide a report to their client about the information uncovered during the investigation. Which of the following statements is TRUE regarding the potential privilege that applies to this report?

Options:

A fraud examiner ' s report is considered privileged information and is therefore protected from being legally demanded by outside parties.

A fraud examiner ' s report may be privileged from disclosure in certain circumstances, but it does not have an absolute legal privilege.

A fraud examiner ' s report is privileged from disclosure by anyone other than the client.

A fraud examiner ' s report is only privileged from disclosure if the author is also a professional legal advisor.

Discussion 0

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