최신 CFE-Fraud-Prevention-and-Deterrence 무료덤프 - ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence

A. Accepting an assignment to assess red flags of fraud at an organization in which the fraud examiner is a partner, provided the fraud examiner's ownership interest is disclosed

B. Undertaking engagements for both sides in a case of an alleged product substitution scheme

C. Undertaking an engagement that decreases the fraud examiner's ability to perform their duties for their full-time employer

D. Accepting an assignment to secretly infiltrate the fraud examiner's employing organization and transmit inside information to another party

A. All of the above

B. Use a checklist of initiatives to make sure all the elements of a strong tone at the lop are in place

C. Visibly adhere to the same set of ethics policies that is required of all employees

D. Create an environment in which employees are dissuaded from challenging management's decisions

A. It provides more direct solutions to professional ethical dilemmas than might exist under general ethical principles

B. It serves as a reference and benchmark for ethical guidance

C. It replaces the need for individuals to consult their own conscience.

D. It facilitates practical enforcement and profession-wide Internal discipline.

A. Giving opinions regarding technical matters

B. Participating in an activity with an undisclosed conflict of interest

C. Providing conclusions based on discovered evidence

D. Engaging in an activity that is legal within her jurisdiction

A. True

B. False

A. Corruption schemes are the costliest category of occupational fraud.

B. Identity theft is both the most common and costliest category of occupational fraud.

C. Asset misappropriation schemes are the most common category of occupational fraud.

D. Financial statement fraud schemes are the most common category of occupational fraud.

A. True

B. False

A. Reporting revenue in the wrong period

B. Collusion between contractors

C. Embezzling incoming customer payments

D. Adding ghost employees to payroll

A. In designing the ethics program, management should consider whether the organization currently has any ethical leadership Issues

B. All of the above

C. To be most effective, access to the organization's ethics policy should be restricted to employees and other Internal parties only

D. An effective written ethics policy alone is sufficient to communicate management's ethical philosophy and serve as a comprehensive ethics program

A. Accountability

B. Transparency

C. Responsibility

D. Fairness