Free Access ACFE.CFE-Fraud-Prevention-and-Deterrence.v2022-02-24.q34 Practice Test (Page 3)

Question 6

According to behaviorists such as B F Skinner, which of the following scenarios is mostly likely to occur when an undesired behavior is punished?

A.The behavior will be permanently suppressed

B.The behavior will return when punishment ceases

C.The behavior will not be affected by the punishment

D.The behavior will occur more frequently.

Question 7

The Public Interest Oversight Board (PIOB) is the global body responsible for establishing international corporate governance standards.

A.False

B.True

Question 8

Criminologist Charles McCaghy has slated that profit pressure is the single most compelling factor behind deviance by organizations

A.True

B.False

Question 9

Which of the following statements is TRUE regarding how fraud examiners should exercise professional skepticism during a fraud examination engagement?

A.Fraud examiners should not relax their skeptical attitudes even if there are no signs of fraudulent activity.

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 form the engagement hypothesis without regard to the available preliminary information

Question 10

Independent auditors play a critical role in enhancing the reliability of financial information by financial position and performance in compliance with accepted accounting standards.