CFE-Fraud-Prevention 무료 덤프문제 온라인 액세스

Which of the following is a TRUE statement regarding fraud risks?

• A.Inherent risks are risks that remain after efforts are made to mitigate fraud risk.
• B.The objective of anti-fraud controls is to completely eliminate the inherent fraud risk.
• C.Residual risks are risks that are present before the effect of internal controls.
• D.The objective of anti-fraud controls is to reduce the residual fraud risk to a level that is significantly lower than the inherent fraud risk.

Formally documenting and communicating organizational hierarchies, including the proper flow of information, can hinder an organization's fraud prevention initiatives.

• A.True
• B.False

Which of the following is TRUE regarding International Standard on Auditing (ISA) 240?

• A.ISA 240 requires auditors to effectively educate the staff about the risk of fraud within the audited organization.
• B.ISA 240 provides guidance regarding the auditor's responsibility to consider fraud in an audit of financial statements.
• C.ISA 240 establishes auditors as being primarily responsible for implementing anti-fraud internal controls within an organization.
• D.ISA 240 creates requirements for the board of directors regarding the establishment of a holistic fraud risk management program.

Jones, an accounting manager for a software company, wants to improve her team's adherence to the company's formal accounting policies and procedures and reduce the number of process exceptions they experience. According to behaviorist theories, which of the following options would be the most effective way for Jones to condition her staff to follow the company's formal accounting processes?

• A.Offer a bonus to anyone who experiences no process exceptions for ninety days-
• B.Demote employees who do not adhere to the expected processes.
• C.Take away a day of paid time off for each process exception.
• D.Publicly call out and criticize employees who deviate from the formal processes.

According to ACFE research, the most common method for detecting occupational fraud is:

• A.Management review
• B.Internal audit
• C.External audit
• D.Tips