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| Section | Weight | Objectives |
|---|---|---|
| Corporate Governance and Ethics | 25% | - Ethical culture and tone at the top - Code of conduct and compliance programs |
| Internal Controls and Fraud Prevention | 25% | - Fraud detection and prevention controls - Internal control design and effectiveness |
| Fraud Risk Management and Deterrence | 25% | - Fraud prevention strategies and programs - Monitoring and continuous improvement |
| Fraud Prevention Framework | 25% | - Fraud risk assessment processes - Fraud risk governance and oversight |
According to International Organization for Standardization (ISO) 31000:2018, an organization's risk management program should be proportionate to the organization's specific operations and objectives.
Correct Answer: A 🗳️
Explanation: Only visible for TrainingDump members. You can sign-up / login (it's free).
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?
Correct Answer: B 🗳️
Management at Alpha Company is developing a corporate compliance program. To ensure that the program will be effective, management should both incentivize employees for their compliance and discipline them for any violations.
Correct Answer: A 🗳️
Which of the following statements regarding monitoring employees for warning signs of fraud is MOST ACCURATE?
Correct Answer: A 🗳️
Explanation: Only visible for TrainingDump members. You can sign-up / login (it's free).
A fraud examiner discovers evidence suggesting possible misconduct by a senior executive. The examiner's supervisor instructs him to stop investigating and destroy his working papers. What should the examiner do?
Correct Answer: A 🗳️
Explanation: Only visible for TrainingDump members. You can sign-up / login (it's free).
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