Free Access ACFE.CFE-Fraud-Prevention.v2026-06-05.q99 Practice Test (Page 9)

Question 36

Which of the following is NOT an effective way to help prevent fraud through the organization's performance measurement and management programs?

A.Including ethics-based metrics as a component of performance evaluations

B.Providing regular training to ensure that all employees are sufficiently prepared to perform their tasks

C.Establishing loosely defined job descriptions that allow employees flexibility in their roles

D.Tying employee compensation to reasonable organizational performance goals

Question 37

According to social control theory, which of the following questions are people MOST LIKELY to ask themselves when considering the possibility of violating the law?

A."How likely am I to be punished for this crime?"

B."What will my parents think if they find out?"

C."How can I prevent someone from learning what I did?"

D."Will I lose my job if my actions are discovered?"

Question 38

Mary is charged with implementing a fraud reporting program on behalf of her organization.
Which of the following is a best practice that Mary should follow to ensure that the program is successful?

A.Mary should inform employees that the names of all individuals who report misconduct will be shared with the organization's governing body and law enforcement.

B.Mary should inform employees that they are required to report any information about potential fraud directly and only to their immediate supervisor.

C.Mary should inform employees of the precise methods for reporting potential fraud, such as completing an online form.

D.Mary should inform employees that they will be held accountable for reporting tips that cannot be verified.

Question 39

Which of the following is among the board of directors' primary responsibilities related to fraud risk management?

A.Overseeing the organization's fraud risk management activities

B.Designing the fraud risk management program

C.Punishing fraud perpetrators discovered through fraud risk management activities

D.Implementing the fraud risk management program

Question 40

Which of the following is NOT considered a conflict of interest that is prohibited under the ACFE Code of Professional Ethics?

A.Accepting an assignment to secretly infiltrate the fraud examiner's employing organization and transmit inside information to another party

B.Undertaking an engagement that decreases the fraud examiner's ability to perform their duties for their full-time employer

C.Accepting an assignment to evaluate the anti-fraud controls at an organization in which the fraud examiner is a shareholder, provided the fraud examiner's ownership interest is disclosed

D.Undertaking engagements for both sides in a case of alleged vendor overbilling

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Question 36

Question 37

Question 38

Question 39

Question 40

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