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下載Certified Fraud Examiner - Fraud Prevention and Deterrence Exam考試題庫

NEW QUESTION 41
Which of the following is FALSE regarding fraud examiners responsibilities under the ACFE Code of Professional Ethics?

  • A. In determining what information to include in a fraud examination report, fraud examiners should try to decide what users will consider important and material
  • B. Confidential information provided to fraud examiners by their clients is considered privileged and therefore legally exempt from disclosure in all circumstances
  • C. If fraud examiners become aware of a situation that might appear to others as though they have a conflict of interest they should immediately disclose the situation to company management
  • D. Fraud examiners must obtain and document evidence in a manner that ensures that the chain of custody is preserved

Answer: A

 

NEW QUESTION 42
Stevens, a Certified Fraud Examiner (CFE), was hired to conduct a fraud examination at ABC Company. His examination did not reveal any conclusive evidence that fraud had occurred or was occurring. Consequently, ABC's management asked Stevens to state in his official examination report that the organization is free of fraud as a means of assuring the board of directors that the company's anti-fraud controls were effective. Under the ACFE Code of Professional Ethics. Stevens is permitted to comply with management's request based on the findings of his examination.

  • A. True
  • B. False

Answer: B

 

NEW QUESTION 43
Which of the following statements about the fraud risk assessment process Is MOST ACCURATE?

  • A. The fraud risk assessment is most effective when management's influence on the process is limited
  • B. The fraud risk assessment can be effectively conducted by people inside or outside of the organization.
  • C. If the individuals conducting the fraud risk assessment truly believe that fraud could not happen at the organization, then the assessment process should reflect that belief.
  • D. To ensure the independence of the team members, a fraud risk assessment must be conducted by a consultant or other external party.

Answer: A

 

NEW QUESTION 44
According to behaviorists such as B F Skinner, which of the following scenarios is mostly likely to occur when an undesired behavior is punished?

  • A. The behavior will be permanently suppressed
  • B. The behavior will return when punishment ceases
  • C. The behavior will occur more frequently.
  • D. The behavior will not be affected by the punishment

Answer: A

 

NEW QUESTION 45
ABC. Inc. is a publicly traded, multi-national corporation. Which of the following statements is TRUE regarding the corporate governance requirements that ABC is subject to?

  • A. ABC is subject to the Universal Corporate Governance Act because it is a publicly traded corporation.
  • B. ABC must comply with specific listing standards for the stock exchange(s) on which it is listed
  • C. ABC is required to comply with G20/OECD Principles of Corporate Governance
  • D. ABC is not required to comply with any corporate governance requirements because it operates in multiple jurisdictions

Answer: B

 

NEW QUESTION 46
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