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NEW QUESTION 44
Blue, a Certified Fraud Examiner (CFE). had an ethical dilemma regarding the contract governing one of his professional engagements. Which of the following sources of guidance would be considered the lowest level of reference to help Blue in determining the most ethical course of action?

A. The ACFE Code of Professional EthicsB. Contract lawC. Moral philosophical principlesD. The handling of similar situations by individuals he respects

Answer: D

 

NEW QUESTION 45
Effective risk management involves balancing which of the following?

A. The organization s financial reporting model and its risk toleranceB. The organization s internal controls and its financial goalsC. The organization s risk appetite and its ability to meet its objectivesD. The organization s regulatory requirements and its available resources

Answer: D

 

NEW QUESTION 46
A corporation can generally be held criminally responsible for criminal acts committed by its employees even if those in management had no knowledge of or participation in the underlying events.

A. FalseB. True

Answer: B

 

NEW QUESTION 47
The theory of differential association is used frequently to explain white-collar criminality Which of the following is NOT one of the assertions or principles of differential association?

A. Criminal behavior is learned using the same mechanisms as other learningB. The process of learning criminal behavior Is the same as pure imitationC. Criminal behavior is learned from other people in a process of communicationD. Criminal behavior is acquired through participation with intimate personal groups

Answer: D

 

NEW QUESTION 48
In the context of a fraud examination, integrity requires all of the following EXCEPT:

A. Refusal to admit errorsB. A well-developed sense of moral philosophyC. TrustworthinessD. Avoidance of conflicts of interest

Answer: A

 

NEW QUESTION 49
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