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NEW QUESTION 36
Which of the following would most likely be a violation of the ACFE Code of Professional Ethics?
- A. Stephanie, a CFE. accepted a fraud examination assignment and then instructed a lower-level employee to assess the company’s cash records for signs of fraud She took his word when he said there was no evidence of wrongdoing and ended up failing to uncover a very costly fraud scheme.
- B. All of the above are violations
- C. Susan, a CFE was hired by a client to conduct a fraud examination but found nothing amiss A year later, she received a legal order from the local prosecutor’s office to provide the client’s file Susan complied with the court order, even though she did not have the client’s authorization to do so
- D. Green, a CFE. uncovered several material internal control deficiencies unrelated to the financial statement fraud he was investigating. In his final report to management. Green included information about the deficiencies even though they were unrelated to the situation he was hired to investigate.
NEW QUESTION 37
The objective of anti-fraud controls is to:
- A. Reduce the residual fraud risk to a level that is significantly smaller than the inherent fraud risk
- B. Completely eliminate residual fraud risk
- C. Reduce the inherent fraud risk to a level that is significantly smaller than the residual fraud risk.
- D. Completely eliminate inherent fraud risk
NEW QUESTION 38
Which of the following is NOT one of the three general approaches used to control corporate crime?
- A. Media blacklisting of the organization
- B. Consumer action to force change
- C. Strong intervention of the government
- D. Voluntary changes in corporate attitudes and structure
NEW QUESTION 39
According to International Organization for Standardization (ISO) 31000 2018. an organization’s risk management program should be proportionate to the organization s specific operations and objectives.
- A. False
- B. True
NEW QUESTION 40
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