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ACFE CFE-Fraud-Prevention Exam Syllabus Topics:

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

1. Jones, an accounting manager for a software company, wants to improve her team's adherence to the company's formal accounting policies and procedures and reduce the number of process exceptions they experience. According to behaviorist theories, which of the following options would be the most effective way for Jones to condition her staff to follow the company's formal accounting processes?

A) Offer a bonus to anyone who experiences no process exceptions for ninety days-
B) Demote employees who do not adhere to the expected processes.
C) Take away a day of paid time off for each process exception.
D) Publicly call out and criticize employees who deviate from the formal processes.

2. In Ihe context of fraud examination, integrity requires all of the following EXCEPT:

A) An ability to analyze situations where no professional rules are specifically applicable and determine right from wrong
B) Avoidance of differences of opinion
C) Independence of mental attitude
D) Subordination of desires for personal gain to the interests of clients, employers, and the public

3. Which of the following statements is MOST ACCURATE regarding best practices that organizations can take to protect and support whistleblowers?

A) Organizations should emphasize that rules regarding whistleblower protections are only intended for lower-level employees who might be more vulnerable to retaliation.
B) Organizations should implement a clear whistleblower policy that lists every type of misconduct that has ever been reported at the company.
C) Organizations should include in their whistleblower policies the specific penalties that people might encounter for refusing to report known misconduct.
D) Organizations should publicize their whistleblower policies and procedures to individuals both inside and outside of the organization.

4. According to the authors of Crimes of the Middle Classes, all of the following factors have contributed to the rising problem of economic crime EXCEPT:

A) The economy's increased reliance on credit
B) The continued pressures of a culture that rewards affluence and success
C) The increased constraints of the regulatory environment for businesses
D) The increased opportunity for wrongdoing as a result of advancing information technologies

5. Which of the following is NOT explicitly prohibited by the ACFE Code of Professional Ethics?

A) Acting in a way that could be deemed unethical by the industry
B) Engaging in behavior that is against the law
C) Drawing conclusions based upon evidence
D) Participating in an activity where there is an undisclosed conflict of interest

Solutions: