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

During a fraud risk assessment, the assessment team is seeking information on the ethical tone set by upper and middle managers. The team members determine that, for this task, they would like to get candid one-on- one feedback from employees away from their peers. Which of the following techniques would be most helpful for them to use in gathering this information?

• A.Focus groups
• B.Anonymous feedback mechanisms
• C.Surveys
• D.Interviews

Andrew, an internal auditor, is formalizing a process to identify and evaluate threats to his company's ability to achieve its objectives. Andrew ' s initiative BEST pertains to whichcomponent of the Committee of Sponsoring Organizations of the Treadway Commission ' s (COSO) Internal Control-Integrated Framework?

• A.Risk assessment
• B.Control environment
• C.Monitoring
• D.Control activities

Which of the following is FALSE regarding the process of defining the objective of the fraud risk management program?

• A.Management should tailor the detailed objectives of the fraud risk management program to the organization ' s specific needs and goals.
• B.Management should examine previous fraud occurrences to determine how the ideal fraud risk management program would have prevented tnem.
• C.Management must balance the investment in anti-fraud controls with the benefit of those controls and the amount of risk it is willing to accept.
• D.Management must assign a quantitative measure to its risk appetite so that it can accurately measure the fraud risk management program's effectiveness.

Which of the following is TRUE regarding a background check policy for employees?

• A.As part of the screening process, management should contact the personal and professional references provided by the job candidate only if they are unsure whether the candidate is being honest.
• B.If a background check was conducted on an employee at the time of hire, then there is no need for management to conduct additional background checks on that employee during their employment.
• C.Management should perform a background check on any candidate who will have access to cash, checks, credit card numbers, or other items that are easily stolen.
• D.When verifying past employment, management should only ask previous employers to verify the candidate ' s previous position and dates of employment.

(Cedric is an internal auditor with XYZ Company. Cedric's supervisor, James, is the chief audit executive (CAE) and the fraud risk assessment sponsor. James has tasked Cedric with drafting an email communication regarding XYZ's upcoming fraud risk assessment process. Which of the following is a best practice that Cedric should implement?)

• A.Cedric should send a generic communication to the entire staff.
• B.Cedric's communication should be sent from James's email address.
• C.Cedric's communication should be vague to avoid giving away specifics about the fraud risk assessment process.
• D.Cedric should keep the communication private and share it only with XYZ's board of directors.