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ACFE CFE-Fraud-Prevention Exam Syllabus Topics:

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

Question 1

Which of the following is NOT a purpose served by a professional organization's code of conduct?

A. It serves as a reference and benchmark for ethical guidance
B. It provides more direct solutions to professional ethical dilemmas than might exist under general ethical principles
C. It facilitates practical enforcement and profession-wide Internal discipline.
D. It replaces the need for individuals to consult their own conscience.

Question 2

According to social control theory, which of the following questions are people MOST LIKELY to ask themselves when considering the possibility of violating the law?

A. "How can I prevent someone from learning what I did?"
B. "Will I lose my job if my actions are discovered?"
C. "How likely am I to be punished for this crime?"
D. "What will my parents think if they find out?"

Question 3

Which of the following is an example of organizational crime?

A. Management of several construction companies engaging In bid rigging
B. A doctor conspiring with patients to Tile false health care insurance claims
C. An accounting clerk forging company checks to herself
D. A salesman offering bribes to secure a contract

Question 4

Fraud risks related to regulatory and legal misconduct include all of the following EXCEPT:

A. Anti-competitive practices
B. Conflicts of interest
C. Fraudulent customer payments
D. Insider trading

Question 5

Which of the following statements is TRUE according to rational choice theory?

A. Crime can be deterred by increasing the personal benefit to potential perpetrators.
B. Crime originates from an instinctual response to external stimuli without any rational or conscious decision by the perpetrator.
C. Crime originates from a rational and conscious decision made by the perpetrator in order to receive an intended benefit.
D. Crime can be deterred by decreasing the personal risk to potential perpetrators.

Solutions: