CFE-Fraud-Prevention-and-Deterrence 무료 덤프문제 온라인 액세스

According to ACFE research, which of the following is the MOST COMMON method for detecting occupational fraud?

• A.Internal audit
• B.Tips
• C.Document examination
• D.Management review

Which of the following components of the Committee of Sponsoring Organizations of the Treadway Commission's COSO Enterprise Risk Management-Integrating with Strategy and Performance refers to an organization's ability to continually assess how well its enterprise risk management ERM capabilities and practices have increased value over time and how they will continue to drive value for the organization?

• A.Strategy and objective-setting
• B.Review and revision
• C.Risk tolerance
• D.Governance and culture

According to Diane Vaughan. which of the following factors increases an organization ' s inherent inclination toward committing crime?

• A.Management encourages employee loyalty through social functions
• B.Rewards are given to employees who challenge the status quo
• C.Management separates employee performance goals from company performance goals
• D.All of the above

Having specialized departments within a company often increases the overall risk ot traud by the organization.

• A.True
• B.False

Which of the following statements regarding best practices that organizations can take to protect and support whistleblowers is MOST ACCURATE?

• A.Organizations should implement a clear whistleblower policy that lists out every type of misconduct that has ever been reported at the company.
• B.Organizations should publicize their whistleblower procedures internally but should avoid communicating any procedural information to parties outside of the organization.
• C.Organizations should emphasize that rules regarding whistleblower protections are only intended for lower level employees who might be more vulnerable to retaliation.
• D.Organizations should establish formal consequences that are to be imposed upon employees at the company who retaliate against a whistleblower.