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ACFE CFE-Fraud-Prevention-and-Deterrence Exam With Confidence Using Practice Dumps

Exam Code:
CFE-Fraud-Prevention-and-Deterrence
Exam Name:
Certified Fraud Examiner - Fraud Prevention and Deterrence Exam
Certification:
Certified Fraud Examiner
Vendor:
ACFE
Questions:
255
Last Updated:
Dec 9, 2025
Exam Status:
Stable
ACFE CFE-Fraud-Prevention-and-Deterrence

CFE-Fraud-Prevention-and-Deterrence: Certified Fraud Examiner Exam 2025 Study Guide Pdf and Test Engine

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Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Questions and Answers

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Question 1

Which of the following is TRUE regarding International Standard on Auditing (ISA) 240?

Options:

A.

ISA 240 requires auditors to effectively educate the staff about the risk of fraud within the audited organization.

B.

ISA 240 establishes auditors as being primarily responsible for implementing anti-fraud internal controls within an organization.

C.

ISA 240 provides guidance regarding the auditor's responsibility to consider fraud in an audit of financial statements.

D.

ISA 240 creates requirements for the board of directors regarding the establishment of a holistic fraud risk management program.

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Question 2

Who is ultimately responsible for responding appropriately to instances of fraud within an organization?

Options:

A.

Internal auditors

B.

The audit committee

C.

General counsel

D.

Management

Question 3

Which of the following scenarios is the MOST ACCURATE representation of organizational crime?

Options:

A.

A retail clerk colluding with a friend to commit a scheme involving fraudulent returns.

B.

An inventory manager taking home the company's product to sell privately.

C.

An agreement between all the local floral companies to unnecessarily raise prices.

D.

An accountant uses company funds to pay personal credit card charges.

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