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Updated: Oct 15, 2026

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ACFE CFE-Fraud-Prevention-and-Deterrence Exam Overview:

Certification Vendor:ACFE (Association of Certified Fraud Examiners)
Exam Name:Certified Fraud Examiner - Fraud Prevention and Deterrence Exam
Exam Number:CFE-Fraud-Prevention-and-Deterrence
Exam Format:Multiple Choice, True/False
Certificate Validity Period:3 years
Exam Duration:90 minutes
Exam Price:USD 450 – USD 650 (varies by membership status)
Real Exam Qty:70
Related Certifications:CFE-Fraud-Investigation
CFE-Law
CFE-Financial-Transactions-and-Fraud-Schemes
Passing Score:750 (on a scale of 300–1000)
Available Languages:English
Recommended Training:Fraud Examiners Manual
CFE Exam Prep Course
Exam Registration:ACFE Official Registration
Sample Questions:ACFE CFE-Fraud-Prevention-and-Deterrence Sample Questions
Exam Way:Online remote proctored or onsite at Prometric test centers
Pre Condition:ACFE membership; minimum 50 eligibility points from education and professional experience
Official Syllabus URL:https://www.acfe.com/cfe-credential/about-the-cfe-exam

ACFE CFE-Fraud-Prevention-and-Deterrence Exam Syllabus Topics:

TopicDetails
Topic 1
  • Demonstrate knowledge of fraud schemes, internal controls to deter fraud and other auditing and accounting matters
Topic 2
  • Demostrate the knowledge of the types of fraudulent financial transactions incurred in accounting records
Topic 3
  • Demonstrate knowledge of these concepts: basic accounting and auditing theory
Topic 4
  • Tests your knowledge of why people commit fraud and what can be done to prevent it
Topic 5
  • Crime causation, white-collar crime, occupational fraud, fraud prevention, fraud risk assessment, and the ACFE Code of Professional Ethics

Reference: https://www.acfe.com/details-exam-preparation.aspx

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

Question #1

In the context of a fraud examination, integrity requires which of the following elements?

  • A. Prioritization of desires for personal gain over the interests of clients.
  • B. Independence of mental attitude and avoidance of conflicts of interest.
  • C. Ability to conceal errors to preserve the reliability of the work performed.
  • D. Avoidance of differences of opinion on all material matters.
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Correct Answer: B  🗳️

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Question #2

The differential reinforcement theory asserts that behavior is strengthened when ________ is/are applied.

  • A. Punishment
  • B. Positive reinforcement
  • C. Negative stimuli
  • D. Repeated warnings
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Correct Answer: B  🗳️

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Question #3

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

  • A. Reporting to regulators regarding the entity ' s vulnerability to fraud.
  • B. Overseeing management ' s actions to manage fraud risks.
  • C. Evaluating the organization ' s structures and process for fraud risk governance.
  • D. Issuing a report asserting that the organization ' s financial statements do not contain material misstatements caused by fraud.
Reveal Solution  Discussion  0

Correct Answer: C  🗳️

Question #4

Terrel, a Certified Fraud Examiner (CFE), unknowingly violates the law one night. Which of the following statements about the ACFE Code of Professional Ethics is TRUE?

  • A. This conduct would be a violation of the ACFE Code of Professional Ethics.
  • B. This conduct would not be a violation of the ACFE Code of Professional Ethics under any circumstances.
  • C. This conduct would be a violation of the ACFE Code of Professional Ethics only if Terrel knew the conduct was illegal.
  • D. This conduct would be a violation of the ACFE Code of Professional Ethics only if Terrel is arrested.
Reveal Solution  Discussion  0

Correct Answer: A  🗳️

Question #5

A professional organization ' s code of conduct serves which of the following purposes?

  • A. A code acts as a substitute for legal and regulatory requirements that apply to the profession.
  • B. A code provides answers to all ethical dilemmas that the organization ' s members might encounter.
  • C. A code offers fewer and less direct solutions to professional ethical dilemmas than might exist under general ethical principles.
  • D. A code facilitates practical enforcement and internal discipline throughout a profession.
Reveal Solution  Discussion  0

Correct Answer: D  🗳️

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