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Real ACFE CFE-Fraud-Prevention practice exam questions for easy pass!

Updated: Sep 28, 2026

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ACFE CFE-Fraud-Prevention Exam Overview:

Certification Vendor:ACFE
Exam Name:Certified Fraud Examiner (CFE) - Fraud Prevention and Deterrence Exam
Exam Number:CFE-Fraud-Prevention
Real Exam Qty:100
Exam Duration:120 minutes
Exam Price:Varies (typically bundled within CFE exam package)
Passing Score:75%
Certificate Validity Period:Indefinite (CFE certification maintained via CPE requirements)
Exam Format:Multiple Choice
Related Certifications:Certified Fraud Examiner (CFE)
Available Languages:English
Sample Questions:ACFE CFE-Fraud-Prevention Sample Questions
Exam Way:Computer-based exam (online proctored or test center depending on region)
Pre Condition:CFE certification requires membership in ACFE, completion of eligibility requirements (education and experience), and passing all four exam sections.
Official Syllabus URL:https://www.acfe.com/cfe-credential

ACFE CFE-Fraud-Prevention Exam Syllabus Topics:

SectionWeightObjectives
Fraud Prevention Framework25%- Fraud risk governance and oversight
- Fraud risk assessment processes
Corporate Governance and Ethics25%- Code of conduct and compliance programs
- Ethical culture and tone at the top
Fraud Risk Management and Deterrence25%- Monitoring and continuous improvement
- Fraud prevention strategies and programs
Internal Controls and Fraud Prevention25%- Fraud detection and prevention controls
- Internal control design and effectiveness

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

Question #1

Aaron, a government auditor, is conducting a financial statement audit of a public-sector entity in accordance with the International Standards of Supreme Audit Institutions. Which of the following is TRUE regarding Aaron's consideration of fraud during this engagement?

  • A. Aaron likely does not have the ability to withdraw from the engagement even if fraud is identified during the audit.
  • B. Aaron should remain alert for fraud but does not need to consider the potential for abuse or other misconduct during the audit engagement.
  • C. Aaron does not need to comply with the requirements found in International Standard on Auditing
    240 as they do not apply to the engagement.
  • D. Aaron's audit objectives are likely narrower than those of a private-sector financial statement audit.
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Correct Answer: A  🗳️

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Question #2

According to the 2020 Report to the Nations, which of the following is the MOST COMMON method by which frauds are detected?

  • A. Confession
  • B. Internal audit
  • C. External audit
  • D. Tips
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Correct Answer: D  🗳️

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Question #3

Which of the following statements is FALSE?

  • A. Conducting covert audits is among the most effective fraud prevention methods
  • B. Controls are not effective in preventing theft and fraud If those at risk do not know of their presence
  • C. Most experts agree that it is harder to detect frauds than to prevent them
  • D. Educating employees about company hotlines and reporting programs increases their perception of detection
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Correct Answer: A  🗳️

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Question #4

Which of the following Is TRUE regarding the reporting of the fraud risk assessment results?

  • A. A fraud risk assessment report should reflect the assessment team's subjective perspective regarding the risks identified
  • B. The fraud risk assessment report should be delivered in a style most suited to the language of the business
  • C. All of the above
  • D. The fraud risk assessment report should contain a detailed, comprehensive list of every assessment finding
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Correct Answer: B  🗳️

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Question #5

Which of the following is a TRUE statement regarding the role of a well-designed organizational structure within an anti-fraud program?

  • A. It is best to avoid formally documenting organizational structures to limit fraudsters' ability to circumvent oversight controls.
  • B. Communicating the proper flow of information to everyone in the organization can increase the organization's vulnerability to fraud.
  • C. Flowcharts displaying departmental structures can be a helpful tool in communicating the proper flow of information as part of fraud prevention efforts.
  • D. A confused organizational structure makes it harder for a fraudster to perpetrate and conceal their misdeeds.
Reveal Solution  Discussion  0

Correct Answer: C  🗳️

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