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NEW QUESTION 49
Which of the following Is TRUE regarding the reporting of the fraud risk assessment results?

A. A fraud risk assessment report should reflect the assessment team's subjective perspective regarding the risks identifiedB. The fraud risk assessment report should be delivered in a style most suited to the language of the businessC. The fraud risk assessment report should contain a detailed, comprehensive list of every assessment findingD. All of the above

Answer: D

 

NEW QUESTION 50
According to Steve Albrecht's research,______is the most common personal characteristic motivating fraudsters, and ________ is the most common organization-environment factor motivating fraudsters.

A. Revenge: too much trust in key employeesB. High personal debt; lack of separation of dutiesC. Desire for recognition, lack of separation of dutiesD. Living beyond their means, too much trust in key employees

Answer: D

 

NEW QUESTION 51
Which of the following is FALSE regarding the process of defining the objective of the fraud risk management program?

A. Management should tailor the detailed objectives of the fraud risk management program to the organization's specific needs and goals.B. Management should examine previous fraud occurrences to determine how the ideal fraud risk management program would have prevented tnem.C. Management must balance the investment in anti-fraud controls with the benefit of those controls and the amount of risk it is willing to accept.D. Management must assign a quantitative measure to its risk appetite so that it can accurately measure the fraud risk management program's effectiveness.

Answer: D

 

NEW QUESTION 52
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