100% free killexams ACFE-CFE Computerized Adaptive Testing (CAT) and 100% valid exam questions.

Basically memorizing our Certified Fraud Examiner Exam Cram together with success is secured for the ACFE-CFE test. You might pass the test with excessive marks or the money back. We certainly have fully tested together with verified, valid ACFE-CFE free pdf dumps via actual test to have prepared and gone away ACFE-CFE test at typically the first attempt. Fundamentally download our VCE Exam Simulator together with practice. You are going to pass the ACFE-CFE test.

Latest MCQs 2026 Updated Certified Fraud Examiner (CFE) exam Questions

ACFE CFE MCQs and Practice Test

MCQs and VCE exam with official ACFE-CFE exam Questions - Updated on Daily Basis
100% Pass Rate

Download and practice these free ACFE-CFE TestPrep
At killexams.com, we provide the chance to download 100% free ACFE-CFE exam questions practice tests to evaluate before committing to the full version. Experience the authentic ACFE-CFE practice questions environment with our ACFE-CFE exam simulator, making it significantly easier to pass the ACFE-CFE exam. Plus, enjoy three months of complimentary updates for ACFE-CFE Certified Fraud Examiner VCE exam questions to stay current and prepared. Visit killexams.com to start your journey to certification success.

Offering just practice questions questions is not enough. memorizing unimportant ACFE-CFE material will not help either. It merely causes more confusion regarding ACFE-CFE topics, unless one obtains reliable, legitimate, and up-to-date ACFE-CFE Free exam PDF questions and a VCE practice test. Killexams.com is the leading provider of high-quality ACFE-CFE previous questions, valid Queries and answers, completely tested practice questions, and a VCE practice Test. Visit killexams.com to download your 100% completely free copy of ACFE-CFE previous questions test PDF. You will most likely be satisfied. Register for your full copy of ACFE-CFE previous questions. You will receive your login credentials, which you can use on the website to log in to your download section. You will find ACFE-CFE previous questions files, all ready to download, and VCE training test files. Install the ACFE-CFE VCE VCE exam software and launch the ACFE-CFE practice test. You will experience how your expertise is improved. This will make you so confident that you will decide to sit for a genuine ACFE-CFE test within twenty-four hours.

Features of Killexams ACFE-CFE previous questions
- Instant ACFE-CFE previous questions download Access.
- Comprehensive ACFE-CFE Questions and Answers.
- 98% Success Rate of ACFE-CFE Exam.
- Guaranteed genuine ACFE-CFE exam questions.
- ACFE-CFE Questions Updated on Regular basis.
- Valid and 2026 Updated ACFE-CFE Practice Test.
- 100% Portable ACFE-CFE exam Files.
- Full featured ACFE-CFE VCE exam Simulator.
- No Limit on ACFE-CFE exam download Access.
- Great Discount Coupons.
- 100% Secured download Account.
- 100% Confidentiality Ensured.
- 100% Success Guarantee.
- 100% Free prep questions trial Questions.
- No Hidden Cost.
- No Monthly Charges.
- No Automatic Account Renewal.
- ACFE-CFE exam Update Intimation by Email.
- Free Technical Support.

Exam Detail at: https://killexams.com/pass4sure/exam-detail/ACFE-CFE
Pricing Details at: https://killexams.com/exam-price-comparison/ACFE-CFE
See Complete List: https://killexams.com/vendors-exam-list

Discount Coupon on Full ACFE-CFE previous questions previous questions;
- WC2020: 60% Flat Discount on each exam
- PROF17: 10% Further Discount on Value Greater than $69
- DEAL17: 15% Further Discount on Value Greater than $99

ACFE-CFE exam Format | ACFE-CFE Course Contents | ACFE-CFE Course Outline | ACFE-CFE exam Syllabus | ACFE-CFE exam Objectives

Exam Code: ACFE CFE

Exam Name: Certified Fraud Examiner (CFE)

Total Number of Questions: 400 questions in total (Each of the four sections contains 100 questions each)

Question Types: Multiple-choice and True/False.

Time Allotted: 8 hours total (Candidates are given 2 hours per section)

Passing Marks: A minimum score of 75% is required on each individual section to pass.



Section 1: Financial Transactions and Fraud Schemes



Domain 1: Accounting Concepts



- The accounting equation

- Balance sheet/statement of financial position

- Income statement/statement of financial performance/statement of operations/profit-andloss statement/statement of changes in financial position

- Statement of cash flows

- Cash vs. accrual accounting

- Various accounting frameworks (GAAP, IFRS, etc.) and when they are used



Domain 2: Financial Statement Fraud



- What financial statement fraud is

- Types of financial statement fraud schemes

- Financial statement analysis



Domain 3: Asset Misappropriation: Cash Receipts



- What cash skimming is

- Types of cash skimming schemes

- Cash skimming schemes: Prevention and detection

- What cash larceny is

- Types of cash larceny schemes

- Cash larceny: Prevention and detection



Domain 4: Asset Misappropriation: Fraudulent Disbursements



- Types of register disbursement schemes

- Register disbursement schemes: Prevention and detection

- Electronic payment tampering: Prevention and detection

- Types of billing schemes

- Billing schemes: Prevention and detection

- Types of payroll fraud schemes

- Payroll fraud schemes: Prevention and detection

- Types of expense reimbursement schemes

- Expense reimbursement schemes: Prevention and detection



Domain 5: Asset Misappropriation: Inventory and Other Assets



- Misuse of inventory and other assets

- Types of inventory theft schemes

- Concealing inventory shrinkage

- Inventory schemes: Prevention and detection



Domain 6: Corruption



- What is corruption=>

- Types of corruption schemes (e.g., bribery, kickback schemes, conflicts of interest)

- Methods of making illegal payments

- Corruption schemes: Prevention and detection



Domain 7: Theft of Data and Intellectual Property



- Corporate espionage vs. competitive intelligence

- Sources of competitive intelligence

- How information is lost or stolen

- Safeguarding proprietary information from insider and external threats



Domain 8: Identity Theft



- Types and methods of identity theft

- How identity thieves steal information

- Identity theft schemes: Prevention and detection



Domain 9: Financial Institution Fraud



- Types of financial institution fraud schemes (e.g., new account schemes, loan and mortgage fraud schemes)

- Red flags of financial institution fraud

- Financial institution fraud: Prevention and detection



Domain 10: Payment Fraud



- Types of payment fraud schemes (e.g., electronic funds transfer fraud schemes, payment card fraud schemes, mobile payment schemes)

- Payment fraud schemes: Prevention and detection



Domain 11: Insurance Fraud



- Types of insurance fraud schemes (e.g., vehicle insurance schemes, agent/broker fraud)

- Red flags of insurance fraud

- Insurance fraud: Prevention and detection



Domain 12: Health Care Fraud



- Types of health care fraud schemes (e.g., fraud by the insurance company/group, fraud by the patient, fraud by service providers)

- Health care fraud: Prevention and detection



Domain 13: Consumer Fraud



- Types of consumer fraud schemes (e.g., advance-fee schemes, elder fraud, pyramid schemes, Ponzi schemes)

- Red flags of consumer fraud

- Consumer fraud: Prevention and detection



Domain 14: Cyberfraud



- Information security goals and control objectives

- Types of electronic social engineering schemes (e.g., business email compromise, phishing)

- Types of malware (e.g., viruses, ransomware)

- Combatting insider threats

- Cyberfraud: Prevention and detection

- Responding to cybersecurity incidents



Domain 15: Contract and Procurement Fraud



- Basic elements and phases of contracting

- Types of contract and procurement fraud schemes (e.g., collusion with employees, collusion among contractors, performance schemes)

- Red flags of contract and procurement fraud

- Contract and procurement fraud: Prevention and detection



Section 2: Law



Domain 1: Overview of the Legal System



- Criminal, civil, and administrative actions for fraud

- Civil vs. common law systems

- Adversarial vs. inquisitorial processes

- Challenges in international cases



Domain 2: The Law Related to Fraud



- Misrepresentation of material facts

- Breach of trust offenses

- Mail fraud and wire fraud

- False claims and documents

- Corruption (e.g., bribery, conflicts of interest) and related international rules and standards

- Perjury

- Conspiracy

- Concealment of material facts/obstruction



Domain 3: Bankruptcy Fraud



- Governance and management in bankruptcy proceedings

- Types of bankruptcy filings

- Role of key parties in bankruptcies (e.g., administrator/trustee, courts)

- Types of bankruptcy fraud schemes (e.g., bustout schemes, concealment of assets)



Domain 4: Securities Fraud



- Securities laws and regulation

- International Organization of Securities Commissions (IOSCO) recommendations

- The role of self-regulatory organizations

- Components of investment contracts

- Types of securities fraud schemes (e.g., insider trading, unsuitable recommendations)



Domain 5: Money Laundering



- Money laundering stages

- Methods of laundering money (e.g., using front businesses, emerging payment technologies, money services businesses)

- Components of anti-money laundering programs

- Anti-money laundering regulations and guidance (e.g., Financial Action Task Force [FATF] Recommendations)



Domain 6: Tax Fraud



- Tax avoidance vs. tax evasion

- Common defenses to tax evasion

- Types of tax evasion schemes (e.g., income and wealth tax evasion, consumption tax schemes)



Domain 7: Individual Rights During Exams



- Employees duty to cooperate

- Employees contractual rights

- Whistleblower legal protections

- Employees rights in private actions vs. government actions

- Rules regarding searches and surveillance in the workplace

- Employees expectation of privacy

- Causes of action for violations of employee rights (e.g., invasion of privacy, intentional infliction of emotional distress, defamation, false imprisonment)

- Data privacy and transfer laws (e.g., General Data Protection Regulation [GDPR])

- Consequences for failure to preserve evidence



Domain 8: The Criminal Justice System



- Corporate criminal liability

- International Covenant on Civil and Political Rights (ICCPR)

- Finders of fact in criminal cases

- Criminal proceedings, sentencing, and restitution

- Criminal discovery

- The burden of proof in criminal cases

- Prosecutorial discretion and bargaining agreements

- Corporate deferred prosecution agreements

- Appeals



Domain 9: The Civil Justice System



- Beginning the civil action

- Civil discovery and discovery methods

- Preservation of evidence in civil litigation

- Securing assets before judgment

- Trial of a civil case

- The burden of proof in civil cases

- Counterclaims

- Alternative dispute resolution

- Civil remedies and recovering fraud losses



Domain 10: Basic Principles of Evidence



- Direct vs. circumstantial evidence

- Admissibility of evidence (e.g., authentication, chain of custody)

- Impeachment

- Evidentiary privileges and protections (e.g., legal professional privilege, litigation privilege, waiver of privilege)



Domain 11: Testifying



- Purpose of testifying expert witnesses

- Appointment of experts

- Qualifying to testify as an expert witness

- Direct testimony considerations

- Cross-examination considerations and techniques



Section 3: Investigation



Domain 1: Planning and Conducting a Fraud exam



- Definition of fraud examination

- Considerations in planning a fraud examination

- The basis of predication in fraud examination

- Developing a fraud response plan

- Preserving confidentiality in a fraud examination



Domain 2: Collecting Evidence



- Types of evidence (e.g., documentary, digital, testimonial)

- Rules for the collection of evidence

- Methods of obtaining evidence

- Disposal of evidence



Domain 3: Interview Theory and Application



- Purpose of the interview

- Planning for interviews

- Documenting the interview

- Questioning techniques (e.g., sequence of questions, question types)

- Interviewees legal and administrative rights

- Providing an introduction and building rapport

- Assessing the interviewees behavior (e.g., observing reactions, establishing a baseline, considering behaviors together)

- Dealing with resistance and difficult/volatile people

- Verbal and nonverbal clues to deception

- Closing the interview



Domain 4: Interviewing Suspects and Signed Statements



- Purpose of the admission-seeking interview

- Preparing the interview room

- Rules for admission-seeking interviews

- Asking admission-seeking questions

- Steps in an admission-seeking interview (e.g., making the accusation, countering responses)

- Rules for obtaining signed statements



Domain 5: Covert Operations



- What a covert operation is

- Documenting covert operations

- Legal issues in covert operations (e.g., recordings, entrapment)

- Procedures and considerations when using sources and informants



Domain 6: Sources of Information



- Uses of external sources of information in fraud examinations

- Types of public records (e.g., local government records, court records, corporate filings, securities records)

- Types of nonpublic records (e.g., credit reports, bank records)

- Methods for gaining access to nonpublic records

- Legalities of pretexting

- General Data Protection Regulation (GDPR) application

- Guidelines and use of online databases

- Use of internet sources (e.g., social media, deep web, dark web, archives)

- Documenting electronic evidence obtained online



Domain 7: Data Analysis and Reporting Tools



- Data analysis functions and their applications (e.g., Benfords law analysis, sorting, joining)

- Advanced data analysis (e.g., unstructured data and textual analytics, artificial intelligence, predictive modeling)

- Data visualization and reporting

- Phases in the data analysis process



Domain 8: Digital Forensics



- Planning for digital evidence collection

- Types of files to be recovered

- Sources of digital evidence

- The phases of a digital evidence investigation



Domain 9: Tracing Illicit Transactions



- The process of tracing illicit transactions

- Obtaining and examining bank records

- Types of financial records used to trace assets (e.g., correspondent banking, wire transfer records, electronic payment records, loan records, credit card records)

- Methods of tracing and analyzing financial transactions (e.g., asset method, expenditures method)

- Emerging technology implications in tracing illicit transactions

- Locating hidden assets

- Asset forfeiture/recovery



Domain 10: Report Writing



- Characteristics and structure of a good report

- Purpose of a fraud examination report

- Rules and best practices for fraud examination reports (e.g., guidance pertaining to conclusions and opinions, attachments, audience)

- Providing follow-up and recommendations



Section 4: Fraud Prevention and Deterrence



Domain 1: Understanding Criminal Behavior



- The use of punishment vs. reinforcement to modify behavior

- Theory of differential association

- Social control theory and social learning theory

- Differential reinforcement theory

- Rational choice theory

- Routine activities theory



Domain 2: White-Collar Crime



- Organizational opportunity for white-collar crime

- Factors that contribute to white-collar crime

- Effects of white-collar crime on individuals and society

- Prosecutions for white-collar criminals

- Organizational vs. occupational crime

- Factors that contribute to organizational crime (e.g., structure, specialization, profit pressure)

- Ways organizations rationalize questionable conduct

- Ways to control organizational crime (e.g., compliance, deterrence)

- Components of the fraud triangle

- Research and trends in occupational fraud



Domain 3: Corporate Governance



- What corporate governance is

- The parties involved in corporate governance

- Establishing a corporate governance framework

- Principles of corporate governance

- Sources of corporate governance guidance (e.g., OECD, Treadway Commission)



Domain 4: Managements Fraud-Related Responsibilities



- Definition of internal control

- COSOs five components of internal control

- Managements responsibility for the anti-fraud program

- Elements of an effective anti-fraud compliance program



Domain 5: Auditors Fraud-Related Responsibilities



- External auditors fraud-related responsibilities

- External auditors reporting requirements

- Financial statement materiality

- Internal control findings

- Internal auditors fraud-related responsibilities

- Internal auditors reporting requirements

- Government auditors fraud-related responsibilities

- Government auditors reporting requirements



Domain 6: Fraud Prevention Programs



- Increasing the perception of detection

- Employee anti-fraud education

- Reporting programs and whistleblower protection programs

- Reinforcing an enterprise-wide anti-fraud culture (e.g., tone at the top, organizationalstructure, performance management and measurement, hiring policies)

- Response to and communication of fraud incidents

- Minimizing employee pressures to commit fraud

- Developing a formal anti-fraud policy

- Developing an ethics program



Domain 7: Fraud Risk Assessment



- The role and objective of anti-fraud controls

- Types of anti-fraud controls

- Purpose and objectives of a fraud risk exam

- Elements of an effective fraud risk exam

- Types of fraud risks

- Steps in conducting a fraud risk exam

- Ways to respond to residual risks

- Reporting the fraud risk exam results

- The relationship between the fraud risk exam and the internal/external audit functions



Domain 8: Fraud Risk Management



- What risk management is

- Risk management frameworks (e.g., ISO 31000, COSO Enterprise Risk Management—Integrated Framework)

- Principles of fraud risk management

- Roles and responsibilities for fraud risk management

- Objectives of a fraud risk management program

- Defining risk appetite

- Fraud risk management program compliance and oversight

- Third-party fraud risk management



Domain 9: Ethics for Fraud Examiners



- Purpose of a code of ethics

- Relationship between moral philosophy, ethics, and the law

- Implications of engaging in illegal or unethical conduct

- Identifying and avoiding conflicts of interest

- Integrity requirements

- Professional skepticism

- Giving opinions and drawing conclusions

- Dealing with privileged and confidential information

- Ensuring proper qualifications for engagements

Killexams Review | Reputation | Testimonials | Feedback

ACFE exam