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

Which of the following statements is FALSE regarding an organization ' s fraud risk management program?

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

According to the differential reinforcement theory, behavior is strengthened when which of the following is applied?

• A.Loss of reward
• B.Punishment
• C.Positive reinforcement
• D.Negative stimuli

According to the Committee of Sponsoring Organizations of the Treadway Commission (COSO), internal control is defined as:

• A.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.
• B.A process aimed at proactively identifying, assessing, and managing an organization ' s vulnerabilities to fraud by both internal and external sources.
• C.The system enacted to ensure effective oversight of the board of directors, management, and all other parties responsible for an organization ' s direction, operations, and performance.
• D.The system that is designed and implemented to eliminate all uncertainty and risk while also ensuring the achievement of organizational goals.

Which of the following is NOT considered a conflict of interest that is prohibited under the ACFE Code of Professional Ethics?

• A.Undertaking engagements for both sides in a case of alleged vendor overbilling
• B.Accepting an assignment to secretly infiltrate the fraud examiner ' s employing organization and transmit inside information to another party
• C.Accepting an assignment to evaluate the anti-fraud controls at an organization in which the fraud examiner is a shareholder, provided the fraud examiner ' s ownership interest is disclosed
• D.Undertaking an engagement that decreases the fraud examiner ' s ability to perform their duties for their full-time employer

Which of the following is the MOST EFFECTIVE way for management to respond to incidents of fraud within an organization?

• A.Keeping all known incidents of fraud private to protect the identities of parties involved.
• B.Maintaining a policy that allows employees one warning before they are terminated for committing fraud
• C.Punishing frauds only if they have a significant financial impact.
• D.Emphasizing to all employees that the company maintains a policy of zero tolerance for fraud.