ACFE CFE Exam Actual Questions

The questions for CFE were last updated on Dec. 3, 2024.
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Topic 1 - Fraud Prevention and Deterrence

Question #1 Topic 1

In Cressey’s fraud triangle, its three of the legs are Opportunity, Pressure and

  • A. Violation
  • B. Isolation
  • C. Rationalization
  • D. None of the above
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Correct Answer: C 🗳️

Question #2 Topic 1

SIMULATION -
One of the simplest ways to justify unacceptable conduct and avoid guilt feelings is to invent a good reason for ________.

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Correct Answer: Embezzling

Question #3 Topic 1

Which of the following offender types in which people who take the money and run away?

  • A. Absconders
  • B. Long-term violators
  • C. Offender types
  • D. None of the above
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Correct Answer: A 🗳️

Question #4 Topic 1

When situational pressures and perceived opportunities are low and personal integrity is high, occupational fraud is much more likely to occur than when the opposite is true.

  • A. True
  • B. False
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Correct Answer: B 🗳️

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