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NEW QUESTION 21
During a fraud risk assessment, the assessment team determines that it would like to observe the interactions among several employees as they collectively discuss the organization's current fraud awareness training. Which of the following techniques would be MOST HELPFUL for the team to use in gathering this information?

A. SurveysB. Anonymous feedback mechanismsC. InterviewsD. Focus groups

Answer: D

 

NEW QUESTION 22
Which of the following Is NOT a way that an organization's fraud risk assessment should be Incorporated Into the audit process?

A. it should be used to increase awareness in the development of audit programs for areas that have been identified as having a moderate-to-high risk of fraud.B. It should be used to assess whether there is a moderate-to-high risk of management overriding controls within the moderate-to-high fraud risk areas.C. It should be used to replace the auditor's own identification and assessment of fraud risks.D. It should be used to design audit tests to evaluate whether the controls are operating effectively.

Answer: C

 

NEW QUESTION 23
According to G20/OECD Principles of Corporate Governance (the Principles):

A. Companies should disclose all financial information to investors, regardless of the cost burden of the disclosureB. A corporate governance framework should focus on the rights of shareholders but does not need to include the rights of other organizational stakeholdersC. Governments should have in place a corporate governance framework that promotes transparent and fair marketsD. All of the above

Answer: C

 

NEW QUESTION 24
Which of the following statements is FALSE regarding an organization's fraud risk management program1?

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

Answer: A

 

NEW QUESTION 25
Sofia, a Certified Fraud Examiner (CFE). look an introductory class in computer forensics When a client thought there might be evidence of a crime on his hard drive. Sofia decided to conduct a forensic examination of the hard drive even though she had no experience or advanced training in this area Sofia's conduct would likely be a violation of the ACFE Code of Professional Ethics

A. FalseB. True

Answer: B

 

NEW QUESTION 26
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