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NEW QUESTION 22
Which of the following statements is FALSE regarding an organization's fraud risk management program1?

A. The responsibility of handling suspected incidences of noncompliance should be delegated to someone outside of the companyB. A Formal sanctions for intentional noncompliance should be well-publicized throughout the companyC. The program must include mechanisms to monitor and identify breaches in complianceD. There should be measures in place to address failures in the design or operation of anti-fraud controls, as well as fraud occurrervces

Answer: B

 

NEW QUESTION 23
Which of the following is FALSE regarding proactive fraud auditing procedures?

A. Fraud audit procedures should be designed to incorporate an element of surprise.B. Analytical review of the financial statements is best used to uncover small frauds that might be missed by other detection methodsC. Fraud assessment questioning techniques are most appropriately used as part of the normal audit processD. Implementing proactive fraud audit procedures demonstrates management's intention to aggressively seek out possible fraudulent conduct

Answer: B

 

NEW QUESTION 24
Which of the following Is FALSE regarding proactive fraud auditing procedures?

A. Analytical review of the financial statements is best used to uncover small frauds that might be missed by other detection methodsB. Fraud assessment questioning techniques are most appropriately used as part of the normal audit processC. Fraud audit procedures should be designed to incorporate an element of surpriseD. Implementing proactive fraud audit procedures demonstrates management's intention to aggressively look for possible fraudulent conduct

Answer: A

 

NEW QUESTION 25
Which of the following Is TRUE regarding an organization's ethics program?

A. To be most effective, access to the organization's ethics policy should be restricted to employees and other Internal parties onlyB. All of the aboveC. An effective written ethics policy alone is sufficient to communicate management's ethical philosophy and serve as a comprehensive ethics programD. In designing the ethics program, management should consider whether the organization currently has any ethical leadership Issues

Answer: D

 

NEW QUESTION 26
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