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NEW QUESTION 24
Which of the following is FALSE regarding an organization's anti-fraud policy?

A. A detailed anti-fraud policy can make it easier to investigate and punish employees who commit fraud and other dishonest acts.B. In developing the anti-fraud policy, management should check with legal counsel regarding any legal considerations with respect to the policy.C. One of the most important considerations in developing the anti-fraud policy is to ensure every allegation is handled in a uniform manner.D. To avoid legal problems in discharging employees, the anti-fraud policy should not include any specific examples of frau and misconduct.

Answer: C

 

NEW QUESTION 25
White, a Certified Fraud Examiner (CFE). was hired to conduct a fraud examination. She did not find fraud, but. in White's opinion, there were several internal control deficiencies that, if not remediated, could facilitate the occurrence of fraud. Under the ACFE Code of Professional Ethics. White may include her opinion on the controls in her report to management

A. TrueB. False

Answer: A

 

NEW QUESTION 26
For its compliance program to be effective, an organization must promote the program through appropriate incentives for compliance.

A. TrueB. False

Answer: A

 

NEW QUESTION 27
Which of the following is NOT one of the three general approaches used to control corporate crime?

A. Media blacklisting of the organizationB. Strong intervention of the governmentC. Consumer action to force changeD. Voluntary changes in corporate attitudes and structure

Answer: A

 

NEW QUESTION 28
The internal auditor's fraud-related responsibilities include which of the following?

A. Evaluating indicators of fraud and deciding whether any further action is necessary or whether an investigation should be recommendedB. Establishing and maintaining effective anti-fraud controls at a reasonable costC. Obtaining reasonable assurance that the organization's financial statements are free of material misstatements caused by fraudD. Overseeing management's actions to manage fraud risks

Answer: D

 

NEW QUESTION 29
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