{"id":18806,"date":"2021-02-03T06:42:09","date_gmt":"2021-02-03T06:42:09","guid":{"rendered":"https:\/\/www.dumpsbase.com\/freedumps\/?p=18806"},"modified":"2021-02-03T06:42:12","modified_gmt":"2021-02-03T06:42:12","slug":"cfe-fraud-prevention-and-deterrence-dumps-questions-online","status":"publish","type":"post","link":"https:\/\/www.dumpsbase.com\/freedumps\/cfe-fraud-prevention-and-deterrence-dumps-questions-online.html","title":{"rendered":"CFE Fraud Prevention And Deterrence Dumps Questions Online"},"content":{"rendered":"\n<p>Do you want to be a CFE certified? The CFE Exam tests your knowledge of the four major areas that comprise the fraud examination body of knowledge:<\/p>\n<ul>\n<li>CFE Financial Transactions and Fraud Schemes<\/li>\n<li>CFE Law<\/li>\n<li>CFE Investigation<\/li>\n<li>CFE Fraud Prevention and Deterrence<\/li>\n<\/ul>\n<p>Among of the four parts, CFE Fraud Prevention and Deterrence mainly tests your understanding of why people commit fraud and ways to prevent it. To help you complete the CFE Fraud Prevention And Deterrence certification exam, DumpsBase have released CFE Fraud Prevention And Deterrence dumps questions online. You can come to read CFE Fraud Prevention And Deterrence free dumps for checking.<\/p>\n<h2><span style=\"background-color: #ff6600;\">CFE Fraud Prevention And Deterrence Free Dumps Questions Are Below:<\/span><\/h2>\n<script>\n\t  window.fbAsyncInit = function() {\n\t    FB.init({\n\t      appId            : '622169541470367',\n\t      autoLogAppEvents : true,\n\t      xfbml            : true,\n\t      version          : 'v3.1'\n\t    });\n\t  };\n\t\n\t  (function(d, s, id){\n\t     var js, fjs = d.getElementsByTagName(s)[0];\n\t     if (d.getElementById(id)) {return;}\n\t     js = d.createElement(s); js.id = id;\n\t     js.src = \"https:\/\/connect.facebook.net\/en_US\/sdk.js\";\n\t     fjs.parentNode.insertBefore(js, fjs);\n\t   }(document, 'script', 'facebook-jssdk'));\n\t<\/script><script type=\"text\/javascript\" >\ndocument.addEventListener(\"DOMContentLoaded\", function(event) { \nif(!window.jQuery) alert(\"The important jQuery library is not properly loaded in your site. Your WordPress theme is probably missing the essential wp_head() call. You can switch to another theme and you will see that the plugin works fine and this notice disappears. If you are still not sure what to do you can contact us for help.\");\n});\n<\/script>  \n  \n<div  id=\"watupro_quiz\" class=\"quiz-area single-page-quiz\">\n<p id=\"submittingExam5129\" style=\"display:none;text-align:center;\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.dumpsbase.com\/freedumps\/wp-content\/plugins\/watupro\/img\/loading.gif\" width=\"16\" height=\"16\"><\/p>\n\n<div class=\"watupro-exam-description\" id=\"description-quiz-5129\"><\/div>\n\n<form action=\"\" method=\"post\" class=\"quiz-form\" id=\"quiz-5129\"  enctype=\"multipart\/form-data\" >\n<div class='watu-question ' id='question-1' style=';'><div id='questionWrap-1'  class='   watupro-question-id-166043'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>1. <\/span>Maria conducted a fraud examination that led to a valid confession of guilt from Rita. In Maria's verbal report to her superiors, she stated that, in her opinion. &quot;Rita is guilty of embezzlement.&quot; Maria has just violated the ACFE Code of Professional Ethics.<\/div><input type='hidden' name='question_id[]' id='qID_1' value='166043' \/><input type='hidden' id='answerType166043' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166043[]' id='answer-id-672841' class='answer   answerof-166043 ' value='672841'   \/><label for='answer-id-672841' id='answer-label-672841' class=' answer'><span>True<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166043[]' id='answer-id-672842' class='answer   answerof-166043 ' value='672842'   \/><label for='answer-id-672842' id='answer-label-672842' class=' answer'><span>False<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-2' style=';'><div id='questionWrap-2'  class='   watupro-question-id-166044'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>2. <\/span>According to G20\/OECD Principles of Corporate Governance (the Principles):<\/div><input type='hidden' name='question_id[]' id='qID_2' value='166044' \/><input type='hidden' id='answerType166044' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166044[]' id='answer-id-672843' class='answer   answerof-166044 ' value='672843'   \/><label for='answer-id-672843' id='answer-label-672843' class=' answer'><span>Governments should have in place a corporate governance framework that promotes transparent and fair markets<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166044[]' id='answer-id-672844' class='answer   answerof-166044 ' value='672844'   \/><label for='answer-id-672844' id='answer-label-672844' class=' answer'><span>Companies should disclose all financial information to investors, regardless of the cost burden of the disclosure<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166044[]' id='answer-id-672845' class='answer   answerof-166044 ' value='672845'   \/><label for='answer-id-672845' id='answer-label-672845' class=' answer'><span>A corporate governance framework should focus on the rights of shareholders but does not need to include the rights of other organizational stakeholders<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166044[]' id='answer-id-672846' class='answer   answerof-166044 ' value='672846'   \/><label for='answer-id-672846' id='answer-label-672846' class=' answer'><span>All of the above<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-3' style=';'><div id='questionWrap-3'  class='   watupro-question-id-166045'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>3. <\/span>The Committee of Sponsoring Organizations of the Treadway Commission (COSO) defines_____________as &quot;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.&quot;<\/div><input type='hidden' name='question_id[]' id='qID_3' value='166045' \/><input type='hidden' id='answerType166045' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166045[]' id='answer-id-672847' class='answer   answerof-166045 ' value='672847'   \/><label for='answer-id-672847' id='answer-label-672847' class=' answer'><span>Fraud risk management<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166045[]' id='answer-id-672848' class='answer   answerof-166045 ' value='672848'   \/><label for='answer-id-672848' id='answer-label-672848' class=' answer'><span>Corporate compliance<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166045[]' id='answer-id-672849' class='answer   answerof-166045 ' value='672849'   \/><label for='answer-id-672849' id='answer-label-672849' class=' answer'><span>Internal control<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166045[]' id='answer-id-672850' class='answer   answerof-166045 ' value='672850'   \/><label for='answer-id-672850' id='answer-label-672850' class=' answer'><span>Risk assessment<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-4' style=';'><div id='questionWrap-4'  class='   watupro-question-id-166046'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>4. <\/span>Which of the following is an example of organizational crime?<\/div><input type='hidden' name='question_id[]' id='qID_4' value='166046' \/><input type='hidden' id='answerType166046' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166046[]' id='answer-id-672851' class='answer   answerof-166046 ' value='672851'   \/><label for='answer-id-672851' id='answer-label-672851' class=' answer'><span>doctor conspiring with patients to file false health care insurance claims<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166046[]' id='answer-id-672852' class='answer   answerof-166046 ' value='672852'   \/><label for='answer-id-672852' id='answer-label-672852' class=' answer'><span>A salesman offering bribes to secure a contract<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166046[]' id='answer-id-672853' class='answer   answerof-166046 ' value='672853'   \/><label for='answer-id-672853' id='answer-label-672853' class=' answer'><span>An accounting clerk forging company checks to herself<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166046[]' id='answer-id-672854' class='answer   answerof-166046 ' value='672854'   \/><label for='answer-id-672854' id='answer-label-672854' class=' answer'><span>Management of several construction companies engaging in bid rigging<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-5' style=';'><div id='questionWrap-5'  class='   watupro-question-id-166047'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>5. <\/span>In response to a risk identified during a fraud risk assessment, management decides to purchase fidelity insurance to help protect the company against the associated risk of loss This response is known as:<\/div><input type='hidden' name='question_id[]' id='qID_5' value='166047' \/><input type='hidden' id='answerType166047' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166047[]' id='answer-id-672855' class='answer   answerof-166047 ' value='672855'   \/><label for='answer-id-672855' id='answer-label-672855' class=' answer'><span>Mitigating the risk<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166047[]' id='answer-id-672856' class='answer   answerof-166047 ' value='672856'   \/><label for='answer-id-672856' id='answer-label-672856' class=' answer'><span>Assuming the risk<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166047[]' id='answer-id-672857' class='answer   answerof-166047 ' value='672857'   \/><label for='answer-id-672857' id='answer-label-672857' class=' answer'><span>Avoiding the risk<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166047[]' id='answer-id-672858' class='answer   answerof-166047 ' value='672858'   \/><label for='answer-id-672858' id='answer-label-672858' class=' answer'><span>Transferring the risk<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-6' style=';'><div id='questionWrap-6'  class='   watupro-question-id-166048'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>6. <\/span>Independent auditors play a critical role in enhancing the reliability of financial information by financial position and performance in compliance with accepted accounting standards.<\/div><input type='hidden' name='question_id[]' id='qID_6' value='166048' \/><input type='hidden' id='answerType166048' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166048[]' id='answer-id-672859' class='answer   answerof-166048 ' value='672859'   \/><label for='answer-id-672859' id='answer-label-672859' class=' answer'><span>True<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166048[]' id='answer-id-672860' class='answer   answerof-166048 ' value='672860'   \/><label for='answer-id-672860' id='answer-label-672860' class=' answer'><span>False<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-7' style=';'><div id='questionWrap-7'  class='   watupro-question-id-166049'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>7. <\/span>Which of the following statements regarding white-collar defendants is TRUE?<\/div><input type='hidden' name='question_id[]' id='qID_7' value='166049' \/><input type='hidden' id='answerType166049' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166049[]' id='answer-id-672861' class='answer   answerof-166049 ' value='672861'   \/><label for='answer-id-672861' id='answer-label-672861' class=' answer'><span>The lower the offenders' social status, the more likely they are to be imprisoned<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166049[]' id='answer-id-672862' class='answer   answerof-166049 ' value='672862'   \/><label for='answer-id-672862' id='answer-label-672862' class=' answer'><span>They are more likely to be fined than to face prison terms as punishment<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166049[]' id='answer-id-672863' class='answer   answerof-166049 ' value='672863'   \/><label for='answer-id-672863' id='answer-label-672863' class=' answer'><span>They are less likely to insist on a trial than other offenders<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166049[]' id='answer-id-672864' class='answer   answerof-166049 ' value='672864'   \/><label for='answer-id-672864' id='answer-label-672864' class=' answer'><span>All of the above<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-8' style=';'><div id='questionWrap-8'  class='   watupro-question-id-166050'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>8. <\/span>The fact that most groups within groups a society have the same ideas of right and wrong greatly assists in the ability to determine the correct ethical decision in a given situation.<\/div><input type='hidden' name='question_id[]' id='qID_8' value='166050' \/><input type='hidden' id='answerType166050' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166050[]' id='answer-id-672865' class='answer   answerof-166050 ' value='672865'   \/><label for='answer-id-672865' id='answer-label-672865' class=' answer'><span>True<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166050[]' id='answer-id-672866' class='answer   answerof-166050 ' value='672866'   \/><label for='answer-id-672866' id='answer-label-672866' class=' answer'><span>False<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-9' style=';'><div id='questionWrap-9'  class='   watupro-question-id-166051'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>9. <\/span>Which of the following is NOT included in G20\/OECD Principles of Corporate Governance (the Principles)?<\/div><input type='hidden' name='question_id[]' id='qID_9' value='166051' \/><input type='hidden' id='answerType166051' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166051[]' id='answer-id-672867' class='answer   answerof-166051 ' value='672867'   \/><label for='answer-id-672867' id='answer-label-672867' class=' answer'><span>A request that governments have in place an appropriate framework to support good corporate governance practices<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166051[]' id='answer-id-672868' class='answer   answerof-166051 ' value='672868'   \/><label for='answer-id-672868' id='answer-label-672868' class=' answer'><span>Recognition of the importance of the role of stakeholders in corporate governance<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166051[]' id='answer-id-672869' class='answer   answerof-166051 ' value='672869'   \/><label for='answer-id-672869' id='answer-label-672869' class=' answer'><span>Support for establishing stronger protection for foreign shareholders than for domestic shareholders<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166051[]' id='answer-id-672870' class='answer   answerof-166051 ' value='672870'   \/><label for='answer-id-672870' id='answer-label-672870' class=' answer'><span>Guidance regarding appropriate board structures, responsibilities, and procedures<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-10' style=';'><div id='questionWrap-10'  class='   watupro-question-id-166052'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>10. <\/span>Which of the following statements about the fraud risk assessment process is MOST ACCURATE&quot;?<\/div><input type='hidden' name='question_id[]' id='qID_10' value='166052' \/><input type='hidden' id='answerType166052' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166052[]' id='answer-id-672871' class='answer   answerof-166052 ' value='672871'   \/><label for='answer-id-672871' id='answer-label-672871' class=' answer'><span>To ensure the independence of the team members a fraud risk assessment must be conducted by a consultant or other external party.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166052[]' id='answer-id-672872' class='answer   answerof-166052 ' value='672872'   \/><label for='answer-id-672872' id='answer-label-672872' class=' answer'><span>The assessment team must be perceived as independent and objective by others for the assessment to be effective<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166052[]' id='answer-id-672873' class='answer   answerof-166052 ' value='672873'   \/><label for='answer-id-672873' id='answer-label-672873' class=' answer'><span>If the individuals conducting the fraud risk assessment truly believe that fraud could not happen at the organization the assessment process should reflect that belief.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166052[]' id='answer-id-672874' class='answer   answerof-166052 ' value='672874'   \/><label for='answer-id-672874' id='answer-label-672874' class=' answer'><span>The fraud risk assessment is most effective when management s influence on the process is limited.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-11' style=';'><div id='questionWrap-11'  class='   watupro-question-id-166053'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>11. <\/span>Which of the following is FALSE regarding the fraud risk assessment team?<\/div><input type='hidden' name='question_id[]' id='qID_11' value='166053' \/><input type='hidden' id='answerType166053' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166053[]' id='answer-id-672875' class='answer   answerof-166053 ' value='672875'   \/><label for='answer-id-672875' id='answer-label-672875' class=' answer'><span>The team members should have experience in gathering and eliciting information<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166053[]' id='answer-id-672876' class='answer   answerof-166053 ' value='672876'   \/><label for='answer-id-672876' id='answer-label-672876' class=' answer'><span>The team size should be limited to a maximum of three individuals.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166053[]' id='answer-id-672877' class='answer   answerof-166053 ' value='672877'   \/><label for='answer-id-672877' id='answer-label-672877' class=' answer'><span>The team members might include both internal and external sources<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166053[]' id='answer-id-672878' class='answer   answerof-166053 ' value='672878'   \/><label for='answer-id-672878' id='answer-label-672878' class=' answer'><span>The team should consist of individuals with diverse knowledge, skills, and perspectives.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-12' style=';'><div id='questionWrap-12'  class='   watupro-question-id-166054'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>12. <\/span>As part of her audit of ABC Corp . Rachel, a CPA. is identifying the risks of material misstatement due to fraud As part of this task, she should evaluate any unexpected relationships that she identified in performing analytical procedures.<\/div><input type='hidden' name='question_id[]' id='qID_12' value='166054' \/><input type='hidden' id='answerType166054' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166054[]' id='answer-id-672879' class='answer   answerof-166054 ' value='672879'   \/><label for='answer-id-672879' id='answer-label-672879' class=' answer'><span>True<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166054[]' id='answer-id-672880' class='answer   answerof-166054 ' value='672880'   \/><label for='answer-id-672880' id='answer-label-672880' class=' answer'><span>False<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-13' style=';'><div id='questionWrap-13'  class='   watupro-question-id-166055'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>13. <\/span>Management at ABC Corp. is assessing the company s ethical tone and how it affects the organization s fraud risk. To most effectively reinforce an anti-fraud culture, management should<\/div><input type='hidden' name='question_id[]' id='qID_13' value='166055' \/><input type='hidden' id='answerType166055' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166055[]' id='answer-id-672881' class='answer   answerof-166055 ' value='672881'   \/><label for='answer-id-672881' id='answer-label-672881' class=' answer'><span>Create an environment in which employees feel safe challenging managements decisions<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166055[]' id='answer-id-672882' class='answer   answerof-166055 ' value='672882'   \/><label for='answer-id-672882' id='answer-label-672882' class=' answer'><span>Use a checklist of initiatives to make sure all the elements of a strong tone at the top are in place<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166055[]' id='answer-id-672883' class='answer   answerof-166055 ' value='672883'   \/><label for='answer-id-672883' id='answer-label-672883' class=' answer'><span>Implement two separate sets of ethics policies one for management and one for employees<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166055[]' id='answer-id-672884' class='answer   answerof-166055 ' value='672884'   \/><label for='answer-id-672884' id='answer-label-672884' class=' answer'><span>All of the above<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-14' style=';'><div id='questionWrap-14'  class='   watupro-question-id-166056'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>14. <\/span>Which of the following is FALSE regarding G20\/OECD Principles of Corporate Governance (the Principles)?<\/div><input type='hidden' name='question_id[]' id='qID_14' value='166056' \/><input type='hidden' id='answerType166056' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166056[]' id='answer-id-672885' class='answer   answerof-166056 ' value='672885'   \/><label for='answer-id-672885' id='answer-label-672885' class=' answer'><span>The Principles state that an entity's corporate governance framework should ensure the equitable treatment of all shareholders<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166056[]' id='answer-id-672886' class='answer   answerof-166056 ' value='672886'   \/><label for='answer-id-672886' id='answer-label-672886' class=' answer'><span>The Principles state that an entity's corporate governance framework should encourage active cooperation between corporationfiand stakeholders in creating wealth.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166056[]' id='answer-id-672887' class='answer   answerof-166056 ' value='672887'   \/><label for='answer-id-672887' id='answer-label-672887' class=' answer'><span>The Principles are required to be implemented by all corporations in the jurisdictions that have officially adopted them<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166056[]' id='answer-id-672888' class='answer   answerof-166056 ' value='672888'   \/><label for='answer-id-672888' id='answer-label-672888' class=' answer'><span>The Principles are intended to be applicable in both developed economies and emerging markets<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-15' style=';'><div id='questionWrap-15'  class='   watupro-question-id-166057'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>15. <\/span>Employee anti-fraud education should:<\/div><input type='hidden' name='question_id[]' id='qID_15' value='166057' \/><input type='hidden' id='answerType166057' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166057[]' id='answer-id-672889' class='answer   answerof-166057 ' value='672889'   \/><label for='answer-id-672889' id='answer-label-672889' class=' answer'><span>Include examples of prior employee misconduct and how those situations were handled<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166057[]' id='answer-id-672890' class='answer   answerof-166057 ' value='672890'   \/><label for='answer-id-672890' id='answer-label-672890' class=' answer'><span>Include descriptions of the procedures that management uses to detect fraud.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166057[]' id='answer-id-672891' class='answer   answerof-166057 ' value='672891'   \/><label for='answer-id-672891' id='answer-label-672891' class=' answer'><span>Be restricted to formal educational mechanisms to reinforce the importance of the message<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166057[]' id='answer-id-672892' class='answer   answerof-166057 ' value='672892'   \/><label for='answer-id-672892' id='answer-label-672892' class=' answer'><span>Be presented by organizational executives or anti-fraud professionals only<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-16' style=';'><div id='questionWrap-16'  class='   watupro-question-id-166058'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>16. <\/span>The Public Interest Oversight Board (PIOB) is the global body responsible for establishing international corporate governance standards.<\/div><input type='hidden' name='question_id[]' id='qID_16' value='166058' \/><input type='hidden' id='answerType166058' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166058[]' id='answer-id-672893' class='answer   answerof-166058 ' value='672893'   \/><label for='answer-id-672893' id='answer-label-672893' class=' answer'><span>True<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166058[]' id='answer-id-672894' class='answer   answerof-166058 ' value='672894'   \/><label for='answer-id-672894' id='answer-label-672894' class=' answer'><span>False<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-17' style=';'><div id='questionWrap-17'  class='   watupro-question-id-166059'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>17. <\/span>Which of the following statements is TRUE regarding how fraud examiners should exercise professional skepticism during a fraud examination engagement?<\/div><input type='hidden' name='question_id[]' id='qID_17' value='166059' \/><input type='hidden' id='answerType166059' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166059[]' id='answer-id-672895' class='answer   answerof-166059 ' value='672895'   \/><label for='answer-id-672895' id='answer-label-672895' class=' answer'><span>Professional skepticism involves maintaining a mindset that no fraud has occurred<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166059[]' id='answer-id-672896' class='answer   answerof-166059 ' value='672896'   \/><label for='answer-id-672896' id='answer-label-672896' class=' answer'><span>Fraud examiners should not relax their skeptical attitudes even if there are no signs of fraudulent activity.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166059[]' id='answer-id-672897' class='answer   answerof-166059 ' value='672897'   \/><label for='answer-id-672897' id='answer-label-672897' class=' answer'><span>Fraud examiners should form the engagement hypothesis without regard to the available preliminary information<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166059[]' id='answer-id-672898' class='answer   answerof-166059 ' value='672898'   \/><label for='answer-id-672898' id='answer-label-672898' class=' answer'><span>Professional skepticism means beginning all assignments with the belief that something is amiss<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-18' style=';'><div id='questionWrap-18'  class='   watupro-question-id-166060'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>18. <\/span>In a company with all of the following parties, who should have primary responsibility for the oversight of the organization s compliance program?<\/div><input type='hidden' name='question_id[]' id='qID_18' value='166060' \/><input type='hidden' id='answerType166060' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166060[]' id='answer-id-672899' class='answer   answerof-166060 ' value='672899'   \/><label for='answer-id-672899' id='answer-label-672899' class=' answer'><span>The board of directors<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166060[]' id='answer-id-672900' class='answer   answerof-166060 ' value='672900'   \/><label for='answer-id-672900' id='answer-label-672900' class=' answer'><span>General counsel<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166060[]' id='answer-id-672901' class='answer   answerof-166060 ' value='672901'   \/><label for='answer-id-672901' id='answer-label-672901' class=' answer'><span>Internal audit<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166060[]' id='answer-id-672902' class='answer   answerof-166060 ' value='672902'   \/><label for='answer-id-672902' id='answer-label-672902' class=' answer'><span>The chief ethics officer<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-19' style=';'><div id='questionWrap-19'  class='   watupro-question-id-166061'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>19. <\/span>International Standard on Auditing (ISA) 240 establishes auditors as being primarily responsible for the prevention and detection of fraud within an organization<\/div><input type='hidden' name='question_id[]' id='qID_19' value='166061' \/><input type='hidden' id='answerType166061' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166061[]' id='answer-id-672903' class='answer   answerof-166061 ' value='672903'   \/><label for='answer-id-672903' id='answer-label-672903' class=' answer'><span>True<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166061[]' id='answer-id-672904' class='answer   answerof-166061 ' value='672904'   \/><label for='answer-id-672904' id='answer-label-672904' class=' answer'><span>False<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-20' style=';'><div id='questionWrap-20'  class='   watupro-question-id-166062'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>20. <\/span>Which of the following statements is FALSE regarding an organization's fraud risk management program1?<\/div><input type='hidden' name='question_id[]' id='qID_20' value='166062' \/><input type='hidden' id='answerType166062' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166062[]' id='answer-id-672905' class='answer   answerof-166062 ' value='672905'   \/><label for='answer-id-672905' id='answer-label-672905' class=' answer'><span>A Formal sanctions for intentional noncompliance should be well-publicized throughout the company<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166062[]' id='answer-id-672906' class='answer   answerof-166062 ' value='672906'   \/><label for='answer-id-672906' id='answer-label-672906' class=' answer'><span>There should be measures in place to address failures in the design or operation of anti-fraud controls, as well as fraud occurrervces<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166062[]' id='answer-id-672907' class='answer   answerof-166062 ' value='672907'   \/><label for='answer-id-672907' id='answer-label-672907' class=' answer'><span>The program must include mechanisms to monitor and identify breaches in compliance<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166062[]' id='answer-id-672908' class='answer   answerof-166062 ' value='672908'   \/><label for='answer-id-672908' id='answer-label-672908' class=' answer'><span>The responsibility of handling suspected incidences of noncompliance should be delegated to someone outside of the company<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-21' style=';'><div id='questionWrap-21'  class='   watupro-question-id-166063'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>21. <\/span>Which of the following is FALSE regarding corporate governance'<\/div><input type='hidden' name='question_id[]' id='qID_21' value='166063' \/><input type='hidden' id='answerType166063' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166063[]' id='answer-id-672909' class='answer   answerof-166063 ' value='672909'   \/><label for='answer-id-672909' id='answer-label-672909' class=' answer'><span>Effective corporate governance practices are most necessary in an organization in which the owners are not also the individuals responsible for setting and executing the business strategy<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166063[]' id='answer-id-672910' class='answer   answerof-166063 ' value='672910'   \/><label for='answer-id-672910' id='answer-label-672910' class=' answer'><span>Effective corporate governance practices are considered to be the foundation of fraud risk management.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166063[]' id='answer-id-672911' class='answer   answerof-166063 ' value='672911'   \/><label for='answer-id-672911' id='answer-label-672911' class=' answer'><span>Corporate governances primary purpose is to ensure the accuracy of the organization's financial reports<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166063[]' id='answer-id-672912' class='answer   answerof-166063 ' value='672912'   \/><label for='answer-id-672912' id='answer-label-672912' class=' answer'><span>An entity's corporate governance structure specifies the distribution of rights and responsibilities among the different participants in the organization.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-22' style=';'><div id='questionWrap-22'  class='   watupro-question-id-166064'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>22. <\/span>Which of the following theories suggests that, when considering the possibility of violating a law. people are likely to ask themselves. &quot;What would my family and friends think if they find out?<\/div><input type='hidden' name='question_id[]' id='qID_22' value='166064' \/><input type='hidden' id='answerType166064' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166064[]' id='answer-id-672913' class='answer   answerof-166064 ' value='672913'   \/><label for='answer-id-672913' id='answer-label-672913' class=' answer'><span>Cognitive theory<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166064[]' id='answer-id-672914' class='answer   answerof-166064 ' value='672914'   \/><label for='answer-id-672914' id='answer-label-672914' class=' answer'><span>Social control theory<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166064[]' id='answer-id-672915' class='answer   answerof-166064 ' value='672915'   \/><label for='answer-id-672915' id='answer-label-672915' class=' answer'><span>Behavioral theory<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166064[]' id='answer-id-672916' class='answer   answerof-166064 ' value='672916'   \/><label for='answer-id-672916' id='answer-label-672916' class=' answer'><span>Routine activities theory<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-23' style=';'><div id='questionWrap-23'  class='   watupro-question-id-166065'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>23. <\/span>An effective system of internal controls:<\/div><input type='hidden' name='question_id[]' id='qID_23' value='166065' \/><input type='hidden' id='answerType166065' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166065[]' id='answer-id-672917' class='answer   answerof-166065 ' value='672917'   \/><label for='answer-id-672917' id='answer-label-672917' class=' answer'><span>Decreases the perception that fraud will be detected<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166065[]' id='answer-id-672918' class='answer   answerof-166065 ' value='672918'   \/><label for='answer-id-672918' id='answer-label-672918' class=' answer'><span>Focuses more on detective controls than preventive controls<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166065[]' id='answer-id-672919' class='answer   answerof-166065 ' value='672919'   \/><label for='answer-id-672919' id='answer-label-672919' class=' answer'><span>Focuses more on preventive controls than detective controls<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166065[]' id='answer-id-672920' class='answer   answerof-166065 ' value='672920'   \/><label for='answer-id-672920' id='answer-label-672920' class=' answer'><span>Does not completely eliminate the risk of fraud<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-24' style=';'><div id='questionWrap-24'  class='   watupro-question-id-166066'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>24. <\/span>Which of the following is FALSE regarding a fraud risk assessment?<\/div><input type='hidden' name='question_id[]' id='qID_24' value='166066' \/><input type='hidden' id='answerType166066' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166066[]' id='answer-id-672921' class='answer   answerof-166066 ' value='672921'   \/><label for='answer-id-672921' id='answer-label-672921' class=' answer'><span>The designation of an area as being high risk does not conclusively mean that fraud is occurring there<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166066[]' id='answer-id-672922' class='answer   answerof-166066 ' value='672922'   \/><label for='answer-id-672922' id='answer-label-672922' class=' answer'><span>The objective of the assessment is to provide an estimate of the organization s fraud losses<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166066[]' id='answer-id-672923' class='answer   answerof-166066 ' value='672923'   \/><label for='answer-id-672923' id='answer-label-672923' class=' answer'><span>The assessment should be used to improve employee fraud awareness<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166066[]' id='answer-id-672924' class='answer   answerof-166066 ' value='672924'   \/><label for='answer-id-672924' id='answer-label-672924' class=' answer'><span>The assessment team should consider how employees behave as part of its assessment<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-25' style=';'><div id='questionWrap-25'  class='   watupro-question-id-166067'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>25. <\/span>To be in compliance with the ACFE Code of Professional Ethics, fraud examiners must have:<\/div><input type='hidden' name='question_id[]' id='qID_25' value='166067' \/><input type='hidden' id='answerType166067' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166067[]' id='answer-id-672925' class='answer   answerof-166067 ' value='672925'   \/><label for='answer-id-672925' id='answer-label-672925' class=' answer'><span>A Sufficient skill and knowledge to recognize when additional training or expert guidance is required<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166067[]' id='answer-id-672926' class='answer   answerof-166067 ' value='672926'   \/><label for='answer-id-672926' id='answer-label-672926' class=' answer'><span>An expert level of experience for every circumstance that might be encountered in a fraud examination<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166067[]' id='answer-id-672927' class='answer   answerof-166067 ' value='672927'   \/><label for='answer-id-672927' id='answer-label-672927' class=' answer'><span>An expert level of knowledge for every circumstance that might be encountered in a fraud examination<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166067[]' id='answer-id-672928' class='answer   answerof-166067 ' value='672928'   \/><label for='answer-id-672928' id='answer-label-672928' class=' answer'><span>Sufficient resources to obtain the training needed to become an expert on all facets of fraud examinations<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-26' style=';'><div id='questionWrap-26'  class='   watupro-question-id-166068'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>26. <\/span>Which of the following is FALSE regarding corporate governance'<\/div><input type='hidden' name='question_id[]' id='qID_26' value='166068' \/><input type='hidden' id='answerType166068' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166068[]' id='answer-id-672929' class='answer   answerof-166068 ' value='672929'   \/><label for='answer-id-672929' id='answer-label-672929' class=' answer'><span>Effective corporate governance practices are most necessary in an organization in which the owners are not also the individuals responsible for setting and executing the business strategy<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166068[]' id='answer-id-672930' class='answer   answerof-166068 ' value='672930'   \/><label for='answer-id-672930' id='answer-label-672930' class=' answer'><span>Effective corporate governance practices are considered to be the foundation of fraud risk management.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166068[]' id='answer-id-672931' class='answer   answerof-166068 ' value='672931'   \/><label for='answer-id-672931' id='answer-label-672931' class=' answer'><span>Corporate governances primary purpose is to ensure the accuracy of the organizations financial reports<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166068[]' id='answer-id-672932' class='answer   answerof-166068 ' value='672932'   \/><label for='answer-id-672932' id='answer-label-672932' class=' answer'><span>An entity's corporate governance structure specifies the distribution of rights and responsibilities among the different participants in the organization<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-27' style=';'><div id='questionWrap-27'  class='   watupro-question-id-166069'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>27. <\/span>Professional auditing standards suggest that auditors incorporate an &quot;element of predictability&quot; in the selection of auditing procedures to be performed so that they ensure the same areas are tested in the same manner during each audit.<\/div><input type='hidden' name='question_id[]' id='qID_27' value='166069' \/><input type='hidden' id='answerType166069' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166069[]' id='answer-id-672933' class='answer   answerof-166069 ' value='672933'   \/><label for='answer-id-672933' id='answer-label-672933' class=' answer'><span>True<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166069[]' id='answer-id-672934' class='answer   answerof-166069 ' value='672934'   \/><label for='answer-id-672934' id='answer-label-672934' class=' answer'><span>False<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-28' style=';'><div id='questionWrap-28'  class='   watupro-question-id-166070'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>28. <\/span>Julia is conducting a formal assessment of XYZ Corporation s ethical culture To which of the five components of the Committee of Sponsoring Organizations of the Treadway Commission's (COSO) Internal Control\u2015Integrated Framework (the Framework) does her assessment pertain?<\/div><input type='hidden' name='question_id[]' id='qID_28' value='166070' \/><input type='hidden' id='answerType166070' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166070[]' id='answer-id-672935' class='answer   answerof-166070 ' value='672935'   \/><label for='answer-id-672935' id='answer-label-672935' class=' answer'><span>Control environment<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166070[]' id='answer-id-672936' class='answer   answerof-166070 ' value='672936'   \/><label for='answer-id-672936' id='answer-label-672936' class=' answer'><span>Monitoring<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166070[]' id='answer-id-672937' class='answer   answerof-166070 ' value='672937'   \/><label for='answer-id-672937' id='answer-label-672937' class=' answer'><span>Control activities<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166070[]' id='answer-id-672938' class='answer   answerof-166070 ' value='672938'   \/><label for='answer-id-672938' id='answer-label-672938' class=' answer'><span>Information and communication<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-29' style=';'><div id='questionWrap-29'  class='   watupro-question-id-166071'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>29. <\/span>In identifying the inherent fraud risks that could apply to the organization the fraud risk assessment team should discuss<\/div><input type='hidden' name='question_id[]' id='qID_29' value='166071' \/><input type='hidden' id='answerType166071' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166071[]' id='answer-id-672939' class='answer   answerof-166071 ' value='672939'   \/><label for='answer-id-672939' id='answer-label-672939' class=' answer'><span>The possibility of management override of controls<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166071[]' id='answer-id-672940' class='answer   answerof-166071 ' value='672940'   \/><label for='answer-id-672940' id='answer-label-672940' class=' answer'><span>Risks to the organization's reputation<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166071[]' id='answer-id-672941' class='answer   answerof-166071 ' value='672941'   \/><label for='answer-id-672941' id='answer-label-672941' class=' answer'><span>The organization's incentive programs<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166071[]' id='answer-id-672942' class='answer   answerof-166071 ' value='672942'   \/><label for='answer-id-672942' id='answer-label-672942' class=' answer'><span>All of the above<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-30' style=';'><div id='questionWrap-30'  class='   watupro-question-id-166072'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>30. <\/span>Which of the following is NOT one of the three general approaches used to control corporate crime?<\/div><input type='hidden' name='question_id[]' id='qID_30' value='166072' \/><input type='hidden' id='answerType166072' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166072[]' id='answer-id-672943' class='answer   answerof-166072 ' value='672943'   \/><label for='answer-id-672943' id='answer-label-672943' class=' answer'><span>Consumer action to force change<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166072[]' id='answer-id-672944' class='answer   answerof-166072 ' value='672944'   \/><label for='answer-id-672944' id='answer-label-672944' class=' answer'><span>Voluntary changes in corporate attitudes and structure<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166072[]' id='answer-id-672945' class='answer   answerof-166072 ' value='672945'   \/><label for='answer-id-672945' id='answer-label-672945' class=' answer'><span>Media blacklisting of the organization<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166072[]' id='answer-id-672946' class='answer   answerof-166072 ' value='672946'   \/><label for='answer-id-672946' id='answer-label-672946' class=' answer'><span>Strong intervention of the government<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-31' style=';'><div id='questionWrap-31'  class='   watupro-question-id-166073'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>31. <\/span>According to the differential reinforcement theory, behavior is weakened when positive rewards are gained or punishment is avoided<\/div><input type='hidden' name='question_id[]' id='qID_31' value='166073' \/><input type='hidden' id='answerType166073' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166073[]' id='answer-id-672947' class='answer   answerof-166073 ' value='672947'   \/><label for='answer-id-672947' id='answer-label-672947' class=' answer'><span>True<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166073[]' id='answer-id-672948' class='answer   answerof-166073 ' value='672948'   \/><label for='answer-id-672948' id='answer-label-672948' class=' answer'><span>False<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-32' style=';'><div id='questionWrap-32'  class='   watupro-question-id-166074'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>32. <\/span>White, a Certified Fraud Examiner (CFE). was hired to conduct a fraud examination. She did not find fraud, but. in White's opinion, there were several internal control deficiencies that, if not remediated, could facilitate the occurrence of fraud. Under the ACFE Code of Professional Ethics. White may include her opinion on the controls in her report to management<\/div><input type='hidden' name='question_id[]' id='qID_32' value='166074' \/><input type='hidden' id='answerType166074' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166074[]' id='answer-id-672949' class='answer   answerof-166074 ' value='672949'   \/><label for='answer-id-672949' id='answer-label-672949' class=' answer'><span>True<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166074[]' id='answer-id-672950' class='answer   answerof-166074 ' value='672950'   \/><label for='answer-id-672950' id='answer-label-672950' class=' answer'><span>False<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-33' style=';'><div id='questionWrap-33'  class='   watupro-question-id-166075'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>33. <\/span>According to Diane Vaughan. which of the following factors increases an organization s inherent inclination toward committing crime?<\/div><input type='hidden' name='question_id[]' id='qID_33' value='166075' \/><input type='hidden' id='answerType166075' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166075[]' id='answer-id-672951' class='answer   answerof-166075 ' value='672951'   \/><label for='answer-id-672951' id='answer-label-672951' class=' answer'><span>Management links employee performance goals with company performance goals<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166075[]' id='answer-id-672952' class='answer   answerof-166075 ' value='672952'   \/><label for='answer-id-672952' id='answer-label-672952' class=' answer'><span>Rewards are given to employees who challenge the status quo<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166075[]' id='answer-id-672953' class='answer   answerof-166075 ' value='672953'   \/><label for='answer-id-672953' id='answer-label-672953' class=' answer'><span>Management seeks out diversity in attitudes and perspectives when hiring employees<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166075[]' id='answer-id-672954' class='answer   answerof-166075 ' value='672954'   \/><label for='answer-id-672954' id='answer-label-672954' class=' answer'><span>All of the above<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-34' style=';'><div id='questionWrap-34'  class='   watupro-question-id-166076'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>34. <\/span>The findings of the 2018 Report to the Nations include all of the following EXCEPT:<\/div><input type='hidden' name='question_id[]' id='qID_34' value='166076' \/><input type='hidden' id='answerType166076' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166076[]' id='answer-id-672955' class='answer   answerof-166076 ' value='672955'   \/><label for='answer-id-672955' id='answer-label-672955' class=' answer'><span>More occupational frauds are committed by women than by men.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166076[]' id='answer-id-672956' class='answer   answerof-166076 ' value='672956'   \/><label for='answer-id-672956' id='answer-label-672956' class=' answer'><span>The majority of employees who commit occupational fraud are first-lime offenders.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166076[]' id='answer-id-672957' class='answer   answerof-166076 ' value='672957'   \/><label for='answer-id-672957' id='answer-label-672957' class=' answer'><span>The median losses caused by executives are higher than those caused by staff-level employees<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166076[]' id='answer-id-672958' class='answer   answerof-166076 ' value='672958'   \/><label for='answer-id-672958' id='answer-label-672958' class=' answer'><span>The most commonly reported red flag displayed by fraud perpetrators prior to the \r\ndetection of their crime is living beyond their means<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-35' style=';'><div id='questionWrap-35'  class='   watupro-question-id-166077'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>35. <\/span>Which of the following is one of the components of the Committee of Sponsoring Organizations of the Treactway Commission's (COSO) Enterprise Risk Management\u2015Integrating with Strategy and Performance?<\/div><input type='hidden' name='question_id[]' id='qID_35' value='166077' \/><input type='hidden' id='answerType166077' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166077[]' id='answer-id-672959' class='answer   answerof-166077 ' value='672959'   \/><label for='answer-id-672959' id='answer-label-672959' class=' answer'><span>Event avoidance<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166077[]' id='answer-id-672960' class='answer   answerof-166077 ' value='672960'   \/><label for='answer-id-672960' id='answer-label-672960' class=' answer'><span>Compliance<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166077[]' id='answer-id-672961' class='answer   answerof-166077 ' value='672961'   \/><label for='answer-id-672961' id='answer-label-672961' class=' answer'><span>Risk tolerance<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-166077[]' id='answer-id-672962' class='answer   answerof-166077 ' value='672962'   \/><label for='answer-id-672962' id='answer-label-672962' class=' answer'><span>Review and revision<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div style='display:none' id='question-36'>\n\t<div class='question-content'>\n\t\t<img loading=\"lazy\" decoding=\"async\" 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