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ACFE CFE-Fraud-Prevention Exam Syllabus Topics:

ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Sample Questions:

1. Which of the following theories suggests that, when considering the possibility of violating a law.
people are likely to ask themselves. "What will my spouse think if they find out?"

A) Operant theory
B) Behavioral theory
C) Social control theory
D) Cognitive theory

2. Which of the following criminological theories states that individuals make a conscious decision to commit a crime and that crime can be deterred by reducing opportunities for criminal activity and increasing an individual's personal risk of being caught and punished?

A) Rational choice theory
B) Social conflict theory
C) Routine activities theory
D) Differential association theory

3. According to Silk and Vogel's research, which of the following is one of the ways that businesses rationalize illegal conduct?

A) Government regulations are justified because the additional costs of regulations and bureaucratic procedures increase government profits.
B) Government regulation is unnecessary because the matters being regulated are unimportant.
C) Corporate violations that involve large sums of money are often spread among so many organizations that each gains very little individually.
D) Violations are caused by innocent errors in judgment rather than economic necessity.

4. According to the 2020 Report to the Nations.___________schemes ate the MOST COMMON form of occupational fraud, while_________schemes are the MOST COSTLY form of occupational fraud.

A) Financial statement fraud: corruption
B) Asset misappropriation: financial statement fraud
C) Asset misappropriation; corruption
D) Corruption, asset misappropriation

5. A report by a fraud examiner is privileged from disclosure by anyone other than the client.

A) True
B) False

Solutions: