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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:
330
Last Updated:
Sep 2, 2026
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

Christopher is conducting an external audit of a company in a jurisdiction that is subject to International Standards on Auditing (ISAs). While conducting his audit procedures, he discovers evidence of a fraud involving Jeffrey, the company’s chief executive officer (CEO). Which of the following options is Christopher’s BEST response to these findings?

Options:

A.

Christopher should immediately report his findings to the relevant government authority.

B.

Christopher should report his findings to those charged with governance of the organization.

C.

Christopher should not disclose his findings to any other parties due to legal liability.

D.

Christopher should confront Jeffrey with his audit findings and try to get a confession.

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Question 2

Which of the following scenarios is LEAST LIKELY to be considered a conflict of interest that is prohibited under the ACFE Code of Professional Ethics?

Options:

A.

Lori accepts an assignment to infiltrate her employer and transmit inside information to a competitor.

B.

Ren undertakes an external engagement that requires him to work outside the normal work hours of his primary employer.

C.

DeVon undertakes engagements for both sides in a case of an alleged fraudulent warranty scheme.

D.

Karen accepts an assignment to search for fraud indicators at an organization in which she is an undisclosed partner.

Question 3

According to the results of behavioral studies, such as those conducted by B. F. Skinner, application of punishment to undesired behavior typically results in which of the following?

Options:

A.

increase in the occurrence of the undesired behavior

B.

No effect on the occurrence of the undesired behavior

C.

Temporary suppression of the undesired behavior

D.

Permanent suppression of the undesired behavior

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