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Download Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Exam Dumps

NEW QUESTION 49
Which of the following is among the audit committee s primary responsibilities related to fraud risk management?

A. Implementing the fraud risk management programB. Understanding how internal and external audit strategies address fraud riskC. Punishing fraud perpetrators discovered through fraud risk management activitiesD. Designing the fraud risk management program

Answer: D

 

NEW QUESTION 50
Which principle of corporate governance pertains to the disclosure of all material matters that the shareholders need to make timely and informed decisions regarding their investment in the company?

A. ResponsibilityB. AccountabilityC. FairnessD. Transparency

Answer: D

 

NEW QUESTION 51
Which of the following is FALSE regarding G20/OECD Principles of Corporate Governance (the Principles)?

A. The Principles state that an entity's corporate governance framework should ensure the equitable treatment of all shareholdersB. The Principles state that an entity's corporate governance framework should encourage active cooperation between corporationfiand stakeholders in creating wealth.C. The Principles are required to be implemented by all corporations in the jurisdictions that have officially adopted themD. The Principles are intended to be applicable in both developed economies and emerging markets

Answer: D

 

NEW QUESTION 52
Glend
a. an internal auditor, and Brldgette. an accounts receivable clerk, have had several heated disagreements over accounting procedures and policies. Glenda has just been told that she will be the lead on the company's fraud risk assessment. During the fraud risk assessment. Glenda should:

A. Confront Bridgette about the disagreements and discuss how they increase the department's risk of fraud.B. Automatically designate the accounts receivable department as a high-risk area.C. Have someone else perform the fraud risk assessment work related to the accounts receivable department's activities.D. Include her disagreements with Bridgette as a factor when assessing the risk of fraud in the accounts receivable department.

Answer: D

 

NEW QUESTION 53
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