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| Section | Weight | Objectives |
|---|---|---|
| Fraud Prevention and Deterrence | 25% | - Whistleblowing and reporting mechanisms - Monitoring, auditing, and continuous improvement - Internal control systems and evaluation - Fraud prevention programs and frameworks - Ethics and corporate governance - Anti-fraud policies and procedures - Fraud risk assessment - Fraud risk governance and organizational culture - Fraud deterrence strategies and controls |
Which of the following scenarios is LEAST LIKELY to be considered a conflict of interest that is prohibited under the ACFE Code of Professional Ethics?
Correct Answer: B 🗳️
During a fraud risk assessment, the assessment team determines that it would like to observe the interactions among several employees as they collectively discuss the organization's current fraud awareness training. Which of the following techniques would be MOST HELPFUL for the team to use in gathering this information?
Correct Answer: D 🗳️
Explanation: Only visible for PrepAwayETE members. You can sign-up / login (it's free).
"Crimes of the Middle Classes" finds that all the following factors have contributed to the rising problem of economic crime EXCEPT:
Correct Answer: C 🗳️
While, 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.
Correct Answer: B 🗳️
Explanation: Only visible for PrepAwayETE members. You can sign-up / login (it's free).
Having specialized departments within a company often increases the overall risk ot traud by the organization.
Correct Answer: B 🗳️
Explanation: Only visible for PrepAwayETE members. You can sign-up / login (it's free).
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