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ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Sample Questions:
1. Formally documenting and communicating organizational hierarchies, including the proper flow of information, can hinder an organization's fraud prevention initiatives.
A) True
B) False
2. In the area of criminological theory, compliance is the theory that tries to prevent crime by providing economic incentives for voluntary conformity to the laws and using administrative efforts to control violations before they occur.
A) True
B) False
3. The differential reinforcement theory asserts that behavior is strengthened when ________ is/are applied.
A) Punishment
B) Repeated warnings
C) Negative stimuli
D) Positive reinforcement
4. Which of the following statements regarding monitoring employees for warning signs of fraud is MOST ACCURATE?
A) Employees who steal do not commonly display lifestyle or behavioral warning signs of their misdeeds.
B) Managers should be instructed that it is a violation of employee privacy rights to monitor employees for behaviors that are indicative of fraud.
C) Employees should be made aware that management is watching for unexplained lifestyle and behavioral changes that might indicate fraudulent conduct.
D) An increase in employee wealth is always a sign of fraud that should be investigated.
5. 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) Routine activities theory
B) Social conflict theory
C) Differential association theory
D) Rational choice theory
Solutions:
| Question # 1 Answer: B | Question # 2 Answer: A | Question # 3 Answer: D | Question # 4 Answer: C | Question # 5 Answer: D |






