ACFE CFE-Fraud-Prevention-and-Deterrence Quiz 14 Topic 1 Questions 66-70

Question: 1

In identifying the inherent fraud risks that could apply to the organization the fraud risk assessment team should discuss

AThe possibility of management override of controls

BRisks to the organization's reputation

CThe organization's incentive programs

DAll of the above

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Question: 2

The theory of differential association is used frequently to explain white-collar criminality Which of the following is NOT one of the assertions or principles of differential association?

ACriminal behavior is learned from other people in a process of communication

BCriminal behavior is learned using the same mechanisms as other learning

CCriminal behavior is acquired through participation with intimate personal groups

DThe process of learning criminal behavior Is the same as pure imitation

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Question: 3

Which of the following is FALSE regarding fraud examiners responsibilities under the ACFE Code of Professional Ethics?

AConfidential information provided to fraud examiners by their clients is considered privileged and therefore legally exempt from disclosure in all circumstances

BIn determining what information to include in a fraud examination report, fraud examiners should try to decide what users will consider important and material

CIf fraud examiners become aware of a situation that might appear to others as though they have a conflict of interest they should immediately disclose the situation to company management

DFraud examiners must obtain and document evidence in a manner that ensures that the chain of custody is preserved

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Question: 4

For its compliance program lo be effective, an organization must perform procedures to ensure management hires only ethical individuals who exercise a substantial measure of discretion in acting on the organization s behalf.

ATrue

BFalse

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Question: 5

In the context of fraud examination, integrity requires all of the following EXCEPT:

ASubordination of desires for personal gain to the interests of clients, employers, and the public

BAvoidance of differences of opinion

CIndependence of mental attitude

DAn ability to analyze situations where no professional rules are specifically applicable and determine right from wrong

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ACFE CFE-Fraud-Prevention-and-Deterrence Quiz:14 Topic:1 Questions:66-70