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NEW QUESTION 26
The findings of the 2018 Report to the Nations include all of the following EXCEPT:

A. The median losses caused by executives are higher than those caused by staff-level employeesB. The majority of employees who commit occupational fraud are first-lime offenders.C. The most commonly reported red flag displayed by fraud perpetrators prior to the detection of their crime is living beyond their meansD. More occupational frauds are committed by women than by men.

Answer: A

 

NEW QUESTION 27
The generation and use of relevant, quality information to support the functioning of internal control is a principle related to which component of the Committee of Sponsoring Organizations of the Treadway Commissions (COSO) Internal Control-Integrated Framework (the Framework)?

A. Information and communicationB. Risk assessmentC. MonitoringD. Control environment

Answer: B

 

NEW QUESTION 28
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. High personal debt; lack of separation of dutiesB. Living beyond their means, too much trust in key employeesC. Revenge: too much trust in key employeesD. Desire for recognition, lack of separation of duties

Answer: B

 

NEW QUESTION 29
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