Given a finite group $G$, the \emph{Prime Order Element (POE) Graph} $Γ(G)$ consists of the group elements as the vertices, and two vertices $x$ and $y$ are adjacent if and only if $o(xy)$ is prime. This paper presents a thorough structural and spectral analysis of the POE graphs associated with the finite Abelian groups of different types. The order of a finite Abelian group may be a prime or a product of primes, which influences the structure of POE graphs. The POE graph is connected when the order of the Abelian group is a square-free integer. The POE graphs of the other Abelian groups have multiple connected components. Some of these components are isomorphic to the POE graph of a lower-order group. We study various graph-theoretic properties of the components, including regularity and bipartiteness. Arranging the elements of the group in a number of particular orders, we observe the block structure in the adjacency matrix of POE graphs. It assists us in investigating the spectral properties of POE graphs. We explicitly derive the characteristic polynomials governing both integral and irrational eigenvalues, and compute the eigenvalues with multiplicity in terms of the structure of the graphs.