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NEW QUESTION 31
Which of the following would MOST LIKELY be a violation of the ACFE Code of Professional Ethics?

A. Rodrigo. a CFE. uncovered several material Internal control deficiencies unrelated to the Kickback scheme he was Investigating. In his final report to management. Rodrigo included information about the deficiencies even though they were unrelated to the situation he was hired to investigate.B. All of the above are violations.C. Vivian, a CFE, accepted an assignment to conduct a fraud examination within a manufacturing company. Because she was in a hurry to complete the investigation, she overlooked key items of evidence and ended up failing to uncover a major fraud scheme.D. Tom, a CFE, was hired by a client to conduct a fraud examination but found nothing amiss. A year later, he received a court order to provide the client's file to the ordering court. Tom complied with the court order, even though he did not have the client's authorization to do so.

Answer: C

 

NEW QUESTION 32
Which of the following is FALSE regarding a fraud risk assessment?

A. The assessment should be used to improve employee fraud awarenessB. The assessment team should consider how employees behave as part of its assessmentC. The objective of the assessment is to help the organization identify what makes it most vulnerable to fraud.D. The designation of an area as high risk should only occur if the assessment has conclusively revealed that fraud is occurring there.

Answer: D

 

NEW QUESTION 33
According to the Committee of Sponsoring Organizations of the Treadway Commission (COSO).________Is "a process.
effected by an entity's board of directors, management, and other personnel, designed to provide reasonable assurance regarding the achievement of objectives relating to operations, reporting, and compliance."

A. Internal controlB. Fraud risk managementC. Operational risk assessmentD. Financial reporting

Answer: A

 

NEW QUESTION 34
Which of the following is TRUE regarding the communication of the fraud risk assessment process?

A. The communication should actively encourage employees to participate in the assessment processB. The communication should be visibly disseminated throughout the businessC. The communication should be in the form of a personalized message from the assessment sponsorD. All of the above

Answer: D

 

NEW QUESTION 35
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