Free Access ACFE.CFE-Fraud-Prevention-and-Deterrence.v2022-02-24.q34 Practice Test (Page 7)

Question 26

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.Cognitive theory

B.Routine activities theory

C.Behavioral theory

D.Social control theory

Question 27

According to G20/OECD Principles of Corporate Governance (the Principles):

A.Governments should have in place a corporate governance framework that promotes transparent and fair markets

B.A corporate governance framework should focus on the rights of shareholders but does not need to include the rights of other organizational stakeholders

C.Companies should disclose all financial information to investors, regardless of the cost burden of the disclosure

D.All of the above

Question 28

Which of the following is FALSE regarding an organization's anti-fraud policy?

A.A detailed anti-fraud policy can make it easier to investigate and punish employees who commit fraud and other dishonest acts.

B.To avoid legal problems in discharging employees, the anti-fraud policy should not include any specific examples of fraud and misconduct

C.In developing the anti-fraud policy, management should check with legal counsel regarding any legal considerations with respect to the policy

D.One of the most important considerations in developing the anti-fraud policy is to ensure every allegation is handled in a uniform-manner

Question 29

Which of the following is NOT a responsibility of the organization s board of directors?

A.Serving as the middlemen between shareholders and management

B.Acting as guardians of the organization s resources and assets

C.Managing the performance of employees charged with carrying out business activities

D.Assessing the strategy and underlying purpose of management's decisions and actions

Question 30

Which of the following is FALSE regarding a fraud risk assessment?

A.The assessment team should consider how employees behave as part of its assessment

B.The assessment should be used to improve employee fraud awareness

C.The designation of an area as being high risk does not conclusively mean that fraud is occurring there

D.The objective of the assessment is to provide an estimate of the organization s fraud losses

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Question 26

Question 27

Question 28

Question 29

Question 30

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