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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:
Jul 28, 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

The internal auditor ' s fraud-related responsibilities include which of the following?

Options:

A.

Evaluating whether management is actively retaining responsibility for oversight of the fraud risk management program

B.

Reporting to regulators regarding the entity ' s vulnerability to fraud

C.

Overseeing management ' s actions to manage fraud risks

D.

Attesting that the organization ' s financial statements are free of material misstatements caused by fraud

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Question 2

Gian is a manager at Ram Co. and is tasked with building the company ' s fraud risk management program. As a starting point, Gian wants to formally define the program ' s objectives. Which of the following is TRUE regarding the process of defining the objectives of the fraud risk management program?

Options:

A.

Gian must ensure that the company ' s investment in the fraud risk management program outweighs the benefit of those controls.

B.

When expressing the organization ' s risk appetite, Gian should do so without regard to the company ' s culture or operations.

C.

Gian must assign both a quantitative and qualitative measure to the company ' s risk appetite to accurately measure the program ' s effectiveness.

D.

Gian should examine previous fraud occurrences to determine how the ideal fraud risk management program would have prevented them.

Question 3

Jane, a Certified Fraud Examiner (CFE), was hired lo conduct a fraud examination at XYZ Company Her examination did not reveal any conclusive evidence that fraud had occurred or was occurring Consequently. XYZ ' s management asked Jane to state in her official examination report that the company is free of fraud as a means of assuring the board of directors that the company ' s anti-fraud controls were effective. The ACFE Code of Professional Ethics prohibits Jane from complying with management ' s request.

Options:

A.

True

B.

False

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