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According to behaviorist theories, which of the following options would be the most effective way for Jones to condition her staff to follow the company's formal accounting processes?
Jones, an accounting manager for a software company, wants to improve her team's adherence to the company's formal accounting policies and procedures and reduce the number of process exceptions they experience. According to behaviorist theories, which of the following options would be the most effective way for Jones to condition...
Which of the following is NOT explicitly prohibited by the ACFE Code of Professional Ethics?
Which of the following is NOT explicitly prohibited by the ACFE Code of Professional Ethics?A . Acting in a way that could be deemed unethical by the industry B. Drawing conclusions based upon evidence C. Participating in an activity where there is an undisclosed conflict of interest D. Engaging in...
Reporting known incidents of fraud to law enforcement can be an effective fraud prevention mechanism.
Reporting known incidents of fraud to law enforcement can be an effective fraud prevention mechanism.A . True B. FalseView AnswerAnswer: A
In the context of a fraud examination, integrity requires all of the following EXCEPT:
In the context of a fraud examination, integrity requires all of the following EXCEPT:A . Trustworthiness B. A well-developed sense of moral philosophy C. Avoidance of conflicts of interest D. Refusal to admit errorsView AnswerAnswer: D
Which of the following would MOST LIKELY be a violation of the ACFE Code of Professional Ethics?
Which of the following would MOST LIKELY be a violation of the ACFE Code of Professional Ethics?A . Green a CFE, uncovered several material internal control deficiencies unrelated to the financial statement fraud he was investigating. In his final report to management. Green included information about the deficiencies even though...
During the course of a fraud examination. While, an employee of the ABC Corp.. approaches Blue, a Certified Fraud Examiner (CFE), and tells Blue that she wishes to furnish information in confidence.
During the course of a fraud examination. While, an employee of the ABC Corp.. approaches Blue, a Certified Fraud Examiner (CFE), and tells Blue that she wishes to furnish information in confidence. Blue also is employed by the ABC Corp. Blue should:A . Tell White that she will try to...
Which of the following criminological theories states that individuals make a conscious decision to commit a crime and that crime can be deterred by reducing opportunities for criminal activity and increasing an individual's personal risk of being caught and punished?
Which of the following criminological theories states that individuals make a conscious decision to commit a crime and that crime can be deterred by reducing opportunities for criminal activity and increasing an individual's personal risk of being caught and punished?A . Routine activities theory B. Differential association theory C. Rational...
The objective of anti-fraud controls is to:
The objective of anti-fraud controls is to:A . Completely eliminate inherent fraud risk. B. Reduce the inherent fraud risk to a level that is significantly smaller than the residual fraud risk. C. Completely eliminate residual fraud risk D. Reduce the residual fraud risk to a level that is significantly smaller...
Benjamin, a Certified Fraud Examiner (CFE). was contacted regarding an engagement to investigate a complex money laundering case spanning numerous international jurisdictions and involving multiple cutting-edge technologies. Benjamin had previously attended a seminar on investigating money laundering schemes, but he had no other training or experience in such cases. However, he accepted the engagement and chose to conduct the work himself. Benjamin's conduct would likely be a violation of the ACFE Code of Professional Ethics.
Benjamin, a Certified Fraud Examiner (CFE). was contacted regarding an engagement to investigate a complex money laundering case spanning numerous international jurisdictions and involving multiple cutting-edge technologies. Benjamin had previously attended a seminar on investigating money laundering schemes, but he had no other training or experience in such cases. However,...
Which of the following is Susannah's BEST response to these findings?
Susannah Is conducting an external audit of a company In a jurisdiction that is subject to International Standards on Auditing (ISAs). While undertaking her audit procedures, she discovers evidence that senior management has been fraudulently manipulating the financial statements. Which of the following is Susannah's BEST response to these findings?A...
