Certified Fraud Examiner - Fraud Prevention

Here you have the best ACFE CFE - Fraud Prevention practice exam questions

  • You have 256 total questions to study from
  • Each page has 5 questions, making a total of 52 pages
  • You can navigate through the pages using the buttons at the bottom
  • This questions were last updated on January 7, 2026
  • This site is not affiliated with or endorsed by ACFE.
Question 1 of 256
The internal auditor’s fraud-related responsibilities include which of the following?
Correct Answer: D

Question 2 of 256
Which of the following is NOT included in G20/OECD Principles of Corporate Governance (the Principles)?
Correct Answer: D

Question 3 of 256
During an external audit, the audit team identifies evidence that management has intentionally omitted some expenses from the company’s financial statements in order to conceal an asset misappropriation scheme. However, the amount of the resulting misstatement does not meet the quantitative materiality threshold for the audit. Which of the following is TRUE regarding this situation?
Correct Answer: D

Question 4 of 256
Which of the following is TRUE regarding the reporting of the fraud risk assessment results?
Correct Answer: A

Question 5 of 256
In identifying the inherent fraud risks that could apply to the organization, the fraud risk assessment team should discuss:
Correct Answer: B