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ACFE CFE-Fraud-Prevention Exam Syllabus Topics:

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

1. An employee submits reimbursement requests for personal expenses disguised as business expenses. This scheme is BEST classified as:

A) Financial statement fraud
B) Expense reimbursement fraud
C) Corruption
D) Billing fraud

2. According to Diane Vaughan. which of the following factors increases an organization's inherent inclination toward committing crime?

A) All of the above
B) Rewards are given to employees who challenge the status quo
C) Management encourages employee loyalty through social functions
D) Management separates employee performance goals from company performance goals

3. Reporting known incidents of fraud to law enforcement can be an effective fraud prevention mechanism.

A) False
B) True

4. Sycamore Inc. has a simple organizational structure with few specialized departments. The structure of Sycamore Inc. increases the likelihood that fraud will go undetected within the organization.

A) False
B) True

5. According to International Organization for Standardization (ISO) 31000:2018, an effective and efficient risk management program contains all of the following principles EXCEPT:

A) The program facilitates continuous improvement.
B) The program takes human and cultural factors into account.
C) The program is static and consistent, even during times of organizational change.
D) The program is customized and proportionate to the organization's operations and objectives.

Solutions: