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ACFE Certified Fraudiner - Fraud Prevention CFE - Fraud Prevention Dumps in PDF

Free ACFE CFE - Fraud Prevention Real Questions (page: 5)

CFE - Fraud Prevention PDF — 275 Questions

Criminologist Charles McCaghy has stated that regulatory pressure is the single most compelling factor behind deviance by organizations.

  1. True
  2. False

Answer(s): B



Which of the following is one of the recommendations made by the National Commission on Fraudulent Financial Reporting (the Treadway Commission) to reduce the probability of fraud in financial reports?

  1. A mandatory independent compensation committee
  2. Shareholder oversight of internal controls
  3. A written charter for management
  4. Adequate audit committee resources and authority

Answer(s): D



A government auditor is conducting a financial statement audit of a public-sector entity in accordance with the International Standards of Supreme Audit Institutions (ISSAI).
Which of the following is TRUE regarding the auditor's consideration of fraud during this engagement?

  1. In addition to fraud, the auditor should remain alert to potential occurrences of abuse during the audit.
  2. The auditor has the automatic ability to withdraw from the audit engagement if fraud is found.
  3. The requirements found in International Standard on Auditing (ISA) 240 do not apply to the engagement
  4. The objectives of the audit are likely narrower than those of a private-sector financial statement audit.

Answer(s): A



Reporting known incidents of fraud to law enforcement can be an effective fraud prevention mechanism.

  1. True
  2. False

Answer(s): A



XYZ. Inc. is a publicly traded, multi-national corporation.
Which of the following statements is TRUE regarding the corporate governance requirements that XYZ is subject to?

  1. XYZ must comply with the various laws and regulations in the countries in which it operates
  2. XYZ is subject to the Universal Corporate Governance Act because it is a publicly traded corporation.
  3. XYZ is required to comply with G20'OECD Principles of Corporate Governance.
  4. XYZ is not required to comply with any corporate governance requirements because it operates in multiple jurisdictions

Answer(s): A



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