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Updated: Aug 06, 2026
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ACFE CFE-Fraud-Prevention Exam Overview:
| Certification Vendor: | ACFE |
| Exam Name: | Fraud Prevention and Deterrence Exam (CFE Exam Section) |
| Exam Number: | CFE-Fraud-Prevention |
| Exam Format: | Multiple Choice |
| Exam Duration: | 120 minutes |
| Passing Score: | 75% |
| Related Certifications: | Certified Fraud Examiner (CFE) |
| Real Exam Qty: | 100 |
| Certificate Validity Period: | No fixed expiration; certification must be maintained through ongoing CPE requirements |
| Available Languages: | English |
| Recommended Training: | ACFE Training and Education Resources |
| Exam Registration: | ACFE Certified Fraud Examiner Certification Overview |
| Sample Questions: | ACFE CFE-Fraud-Prevention Sample Questions |
| Exam Way: | Computer-based exam (proctored online or at authorized testing centers) |
| Pre Condition: | Eligibility requirements for the CFE credential apply (education and/or work experience as defined by ACFE), but no prerequisite exam is required for this section. |
| Official Syllabus URL: | https://www.acfe.com/ |
ACFE CFE-Fraud-Prevention Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Fraud Prevention and Deterrence | 25% | - Fraud deterrence strategies and controls - Fraud risk governance and organizational culture - Monitoring, auditing, and continuous improvement - Internal control systems and evaluation - Fraud prevention programs and frameworks - Whistleblowing and reporting mechanisms - Ethics and corporate governance - Anti-fraud policies and procedures - Fraud risk assessment |
ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Sample Questions:
1. Which red flag is MOST commonly associated with corruption schemes?
A) Excessive write-offs of inventory
B) Missing fixed assets
C) Employees with unusually close relationships to vendors or customers
D) Frequent bank reconciliation differences
2. In the context of a fraud examination, integrity requires which of the following?
A) Avoidance of differences of opinion on all material matters
B) A well-developed sense of moral philosophy and the ability to distinguish right from wrong
C) The ability to conceal errors to preserve the reliability of the work performed
D) Prioritization of desires for personal gain over the interests of clients
3. Which of the following is included in the G20/OECD Principles of Corporate Governance?
A) Guidance regarding appropriate board structures, responsibilities, and procedures
B) A call to support the equal treatment of all members of an organization's governing body
C) An examination of the importance of effectively designed and implemented internal control mechanisms within an organization
D) A requirement for corporations to establish a legal, regulatory, and institutional framework to support good governance practices
4. To reinforce an anti-fraud culture, it is BEST for an organization's management to:
A) Require senior leaders to follow the same ethics policies that are in place for all staff-level employees.
B) Discourage employees from questioning their immediate supervisor's actions or decisions if they have concerns.
C) Discipline any employees who publicly express their frustration regarding organizational policies.
D) Use a checklist of initiatives to ensure that all the elements of a strong corporate culture are in place.
5. 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) Risk tolerance
B) Strategy and objective-setting
C) Review and revision
D) Governance and culture
Solutions:
| Question # 1 Answer: C | Question # 2 Answer: B | Question # 3 Answer: A | Question # 4 Answer: A | Question # 5 Answer: C |
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