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NEW QUESTION 41
International Standard on Auditing (ISA) 240 establishes auditors as being primarily responsible for the prevention and detection of fraud within an organization
- A. False
- B. True
Answer: A
NEW QUESTION 42
Which of the following theories suggests that, when considering the possibility of violating a law. people are likely to ask themselves. "What would my family and friends think if they find out?
- A. Social control theory
- B. Behavioral theory
- C. Cognitive theory
- D. Routine activities theory
Answer: A
NEW QUESTION 43
Which of the following statements is TRUE regarding how fraud examiners should exercise professional skepticism during a fraud examination engagement?
- A. Fraud examiners should form the engagement hypothesis without regard to the available preliminary information.
- B. Professional skepticism means beginning all assignments with the belief that something is amiss.
- C. Professional skepticism involves maintaining a mindset that no fraud has occurred
- D. Fraud examiners should not relax their skeptical attitudes under any circumstances.
Answer: D
NEW QUESTION 44
Jenny is a highly respected employee at XYZ Corp Her husbands gambling addiction has caused them to have a significant amount of debt Jenny begins stealing money from the company to cover her husbands gambling losses. This situation best illustrates which leg of the Fraud Triangle?
- A. Perceived acquiescence
- B. Rationalization
- C. Perceived opportunity
- D. Perceived non-shareable financial need
Answer: D
NEW QUESTION 45
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