CFE-Fraud-Prevention 무료 덤프문제 온라인 액세스

According to the Committee of Sponsoring Organizations of the Treadway Commission's (COSO) Internal Control-- Integrated Framework (the Framework), there are five interrelated components of a company's internal control. Which of the following is NOT among these five components?

• A.Ethical culture
• B.Risk assessment
• C.Control activities
• D.Monitoring

Employee support programs are a fraud prevention mechanism that addresses which leg of the Fraud Triangle

• A.Pressure
• B.Opportunity
• C.Rationalization
• D.Lack of integrity

Which of the following is NOT included in G20/OECD Principles of Corporate Governance (the Principles)?

• A.Guidance regarding appropriate board structures, responsibilities, and procedures
• B.Support for establishing stronger protection for foreign shareholders than for domestic shareholders
• C.Recognition of the importance of the role of stakeholders in corporate governance
• D.A request that governments have in place an appropriate framework to support good corporate governance practices

Which of the following is NOT explicitly prohibited by the ACFE Code of Professional Ethics?

• A.Participating in an activity where there is an undisclosed conflict of interest
• B.Acting in a way that could be deemed unethical by the industry
• C.Drawing conclusions based upon evidence
• D.Engaging in behavior that is against the law

Po, a Certified Fraud Examiner (CFE), was hired to conduct a fraud examination. She did not find fraud, but in Po's opinion, there were several internal control deficiencies that, if not corrected, could facilitate the occurrence of fraud. Under the ACFE Code of Professional Ethics, which of the following is TRUE?

• A.Po may not include her opinion on the internal controls in her report to management because that is not what she was hired to assess.
• B.Po may include her opinion on the internal controls in her report to management only if she amends her contract.
• C.Po may include her opinion on the internal controls in her report to management because it is a technical matter.
• D.Po may include her opinion on the internal controls in her report to management only if management agrees to compensate her for the addition.