ACFE Certified Fraud Examiner : CFE

  • Exam Code: CFE
  • Exam Name: Certified Fraud Examiner
  • Updated: Nov 09, 2026
  • Q & A: 163 Questions and Answers

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About ACFE CFE Exam

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ACFE CFE Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: Fraud Schemes and Financial Crimes40%- Types of fraud schemes and financial crimes
- Internal control systems and fraud prevention
- Basic accounting and auditing concepts
- Asset misappropriation, corruption, and other occupational fraud
- Financial statement fraud
Topic 2: Fraud Prevention and Deterrence20%- Causes and theories of fraud and white-collar crime
- Corporate governance and ethics
- Fraud risk assessment and management
- Designing and implementing prevention programs
- ACFE Code of Professional Ethics
Topic 3: Fraud Investigations and Legal Issues40%- Interviewing and interrogation techniques
- Investigation planning and evidence gathering
- Report writing and documentation
- Rules of evidence and rights of parties
- Legal framework: criminal, civil, and administrative law

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ACFE points candidates toward these official training options:

Combine a course that fits your schedule with regular question practice for the steadiest progress.

ACFE sets the following prerequisites for the ACFE Certified Fraud Examiner: ACFE Associate Membership; minimum 50 eligibility points (education + professional experience); at least 2 years of relevant experience before certification.

Confirm the current requirements on the official certification page before booking.

The ACFE Certified Fraud Examiner blueprint is organized into these main domains:

  • Fraud Schemes and Financial Crimes (40%)
  • Fraud Investigations and Legal Issues (40%)
  • Fraud Prevention and Deterrence (20%)

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According to the latest exam information, the CFE exam contains 310 total: 120 + 120 + 70 questions and runs for 3 sections: 150 + 150 + 90 = 390 total minutes. Timing yourself during practice sessions is a smart habit — pacing problems sink more candidates than knowledge gaps.

At present, the passing score for the CFE exam is 75% per section and the registration fee is $480 USD. Both figures are set by ACFE and can change, so double-check them on the official site when you register.

ACFE Certified Fraud Examiner Sample Questions:

Question #1

Larceny is the scheme in which an employee simply takes inventory from the company premises without attempting to conceal it in the books and records.

  • A. True
  • B. False
Reveal Solution  Discussion  0

Correct Answer: A  🗳️

Question #2

The more power a person has over the bidding process, the more likely the person can influence the selection of a supplier.

  • A. True
  • B. False
Reveal Solution  Discussion  0

Correct Answer: A  🗳️

Question #3

By what accountant means that the financial figures presented by the company are at least as much as reflected in the statements, if not more.

  • A. Fraudulent statement
  • B. Misappropriations
  • C. Matching
  • D. Conservatism
Reveal Solution  Discussion  0

Correct Answer: D  🗳️

Question #4

Maintain the presence of a manager or supervisor near the area of the cash register as a deterrent to theft is a prevention for:

  • A. Register disbursement scheme
  • B. Asset misappropriation scheme
  • C. Larceny scheme
  • D. Fraudulent statement scheme
Reveal Solution  Discussion  0

Correct Answer: A  🗳️

Question #5

___________ is to allow the owner, investors, creditors and others with an interest to know the appropriate book worth of the business at a particular date.

  • A. Balance sheet
  • B. Income statement
  • C. Equity
  • D. Financial record
Reveal Solution  Discussion  0

Correct Answer: A  🗳️

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