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ACFE CFE-Fraud-Prevention Exam Syllabus Topics:

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

1. Which of the following components of the Committee of Sponsoring Organizations of the Treadway Commission's (COSO) Enterprise Risk Management--Integrating with Strategy and Performance refers to an organization's ability to continually assess how well its enterprise risk management (ERM) capabilities and practices have increased value over time and how they will continue to drive value for the organization?

A) Governance and culture
B) Review and revision
C) Strategy and objective-setting
D) Risk tolerance

2. Which of the following Is NOT Included In Ihe five fraud risk management principles described In Fraud Risk Management Guide, a joint publication by COSO and the ACFE?

A) Deploying preventive and detective fraud control activities to mitigate fraud risk
B) Communicating the expectations of those governing the fraud risk management program
C) Performing comprehensive fraud risk assessments to identify specific fraud schemes
D) Developing one-time evaluations for each fraud risk management principle

3. As part of its anti-fraud program, Elm Company is outlining the responsibilities of different stakeholders. Who is ultimately responsible for ensuring the effectiveness of the organization's anti- fraud program?

A) Internal auditors
B) Management
C) Forensic accountants
D) The compliance function

4. Which of the following is NOT included in G20/OECD Principles of Corporate Governance (the Principles)?

A) Support for establishing stronger protection for foreign shareholders than for domestic shareholders
B) A request that governments have in place an appropriate framework to support good corporate governance practices
C) Guidance regarding appropriate board structures, responsibilities, and procedures
D) Recognition of the importance of the role of stakeholders in corporate governance

5. For its compliance program to be effective, an organization must promote the program through appropriate incentives for compliance.

A) True
B) False

Solutions: