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ACFE CFE-Fraud-Prevention-and-Deterrence Exam Dumps

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CFE-Fraud-Prevention-and-Deterrence Pack
Vendor: ACFE
Exam Code: CFE-Fraud-Prevention-and-Deterrence
Exam Name: Certified Fraud Examiner - Fraud Prevention and Deterrence Exam
Exam Questions: 255
Last Updated: February 25, 2026
Related Certifications: Certified Fraud Examiner
Exam Tags: ACFE Accounts management Professional Level AccountantsAuditorsFraud Investigators
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Free ACFE CFE-Fraud-Prevention-and-Deterrence Exam Actual Questions

Question No. 1

[Fraud Risk Management]

Helene has been working at WPX Corp. for nine years. She takes some of the company's products from the warehouse and sells them online. Helene tells herself that the company owes it to her for her "years of underpaid service." This situation BEST illustrates which component of the Fraud Triangle?

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Correct Answer: B

Question No. 2

[Fraud Deterrence]

Susannah Is conducting an external audit of a company In a jurisdiction that is subject to International Standards on Auditing (ISAs). While undertaking her audit procedures, she discovers evidence that senior management has been fraudulently manipulating the financial statements. Which of the following is Susannah's BEST response to these findings?

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Correct Answer: C

Question No. 3

[Fraud Deterrence]

At the end of an engagement, a Certified Fraud Examiner (CFE) might provide a report to their client about the information uncovered during the investigation. Which of the following statements is TRUE regarding the potential privilege that applies to this report?

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Correct Answer: B

Question No. 4

[Ethical Responsibilities of the Fraud Examiner]

Blue. Inc. is a specialty retailer of customized shipping containers. The company receives a very large order from Green Company, a new customer from a country that is known to have high corruption risks. Which of the following is MOST ACCURATE regarding the due diligence procedures Blue should perform on Green before proceeding with this transaction?

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Correct Answer: A

Question No. 5

[Fraud Risk Management]

According to criminologist Charles McCaghy, which of the following is the most compelling factor behind deviance by organizations?

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Correct Answer: C

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