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NEW QUESTION 35
Professional auditing standards require that auditors incorporate an "element of unpredictability" in the selection of auditing procedures to be performed.
- A. False
- B. True
Answer: B
NEW QUESTION 36
In response to a risk identified during a fraud risk assessment, management decides to purchase fidelity insurance to help protect the company against the associated risk of loss This response is known as:
- A. Transferring the risk
- B. Mitigating the risk
- C. Avoiding the risk
- D. Assuming the risk
Answer: A
NEW QUESTION 37
Which of the following Is TRUE regarding an organization's ethics program?
- A. An effective written ethics policy alone is sufficient to communicate management's ethical philosophy and serve as a comprehensive ethics program
- B. To be most effective, access to the organization's ethics policy should be restricted to employees and other Internal parties only
- C. In designing the ethics program, management should consider whether the organization currently has any ethical leadership Issues
- D. All of the above
Answer: C
NEW QUESTION 38
According to modern criminological studies, which of the following is the determinant aspect of white-collar crime'?
- A. Absence of risk factors
- B. Organizational opportunity
- C. Potential legal punishment
- D. Social status
Answer: D
NEW QUESTION 39
Green, a Certified Fraud Examiner (CFE). had an ethical dilemma regarding her business contract with her professional partners. Which of the following sources of guidance would be considered the lowest level of reference to help Green in determining the most ethical course of action?
- A. Contract law
- B. The ACFE Code of Professional Ethics
- C. Philosophical principles related to ethics
- D. Guidance from her family and friends
Answer: A
NEW QUESTION 40
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