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ACFE CFE-Fraud-Prevention Exam Syllabus Topics:

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

1. A professional organization's code of conduct serves which of the following purposes?

A) It acts as a substitute for legal and regulatory requirements that apply to the profession.
B) It replaces the need for individuals to consult their own principles.
C) It offers fewer and less direct solutions to professional ethical dilemmas than might exist under general ethical principles.
D) It functions as a reference and benchmark for ethical guidance.

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) Including ethics-based metrics as a component of performance evaluations
C) Tying employee compensation to reasonable organizational performance goals
D) Providing regular training to ensure that all employees are sufficiently prepared to perform their tasks

3. The theory of differential association is used frequently lo explain white-collar criminality. Which of the following is NOT one of the assertions or principles of differential association?

A) Criminal behavior is explained by an individual's general needs and values.
B) Criminal behavior is acquired through participation with intimate personal groups.
C) Criminal behavior is learned from other people in a process of communication.
D) Criminal behavior is learned using the same mechanisms as other learning

4. Mario is charged with implementing a fraud reporting program on behalf of his organization.
Which of the following is a best practice that Mario should follow to ensure that the program is successful?

A) Inform employees that they are required to report any information about suspected fraud only to their direct supervisor.
B) Inform employees that they will be held accountable for reporting any tips that cannot be verified.
C) Inform employees that the names of all individuals who report misconduct will be shared with the organization's management and law enforcement.
D) Inform employees that they can make their report anonymously (where permitted by law).

5. Based on research regarding the criminogenic nature of organizations, employees with strong personal values and ethics will always disobey a superior's direct order to engage in fraudulent behavior, despite an inherent desire to obey authority figures.

A) Flase
B) True

Solutions: