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NEW QUESTION 44
Which of the following theories suggests that, when considering the possibility of violating a law. people are likely to ask themselves. "What will my spouse think if they find out?"
- A. Operant theory
- B. Cognitive theory
- C. Behavioral theory
- D. Social control theory
Answer: D
NEW QUESTION 45
The Committee of Sponsoring Organizations of the Treadway Commission (COSO) defines____________ as "a process, effected by an entity's board of directors, management, and other personnel, designed to provide reasonable assurance regarding the achievement of objectives relating to operations, reporting, and compliance."
- A. Internal control
- B. Risk assessment
- C. Fraud risk management
- D. Corporate compliance
Answer: A
NEW QUESTION 46
Management at ABC Corp. is assessing the company's ethical tone and how it affects the organization's fraud risk. To most effectively reinforce an anti-fraud culture, management should:
- A. implement two separate sets of ethics policies, one for management and one for employees
- B. All of the above
- C. Use a checklist of initiatives to make sure all the elements of a strong tone at the top are in place
- D. Create an environment in which employees feel safe challenging management's decisions
Answer: D
NEW QUESTION 47
Jane, a Certified Fraud Examiner (CFE). was hired to conduct a fraud examination at XYZ Company. Her examination did not reveal any conclusive evidence that fraud had occurred or was occurring. Consequently.
XYZ's management asked Jane to state in her official examination report that the company is free of fraud as a means of assuring the board of directors that the company's anti-fraud controls were effective. The ACFE Code of Professional Ethics prohibits Jane from complying with management's request
- A. False
- B. True
Answer: A
NEW QUESTION 48
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