Free Access ACFE.CFE-Fraud-Prevention-and-Deterrence.v2025-05-22.q80 Practice Test (Page 15)

Question 66

The findings of the 2018 Report to the Nations include all of the following EXCEPT:

A.The median losses caused by executives are higher than those caused by staff-level employees

B.More occupational frauds are committed by women than by men.

C.The majority of employees who commit occupational fraud are first-lime offenders.

D.The most commonly reported red flag displayed by fraud perpetrators prior to the detection of their crime is living beyond their means

Question 67

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 under any circumstances.

B.Fraud examiners should form the engagement hypothesis without regard to the available preliminary information.

C.Professional skepticism involves maintaining a mindset that no fraud has occurred

D.Professional skepticism means beginning all assignments with the belief that something is amiss.

Question 68

Smith, a retail sales manager, wants to decrease the level of cash register over-and-short discrepancies among his sales team. According to behaviorist theories, which of the following options would be the most effective way for Smith to encourage his team members to keep their cash drawers in balance?

A.Demote employees who continue to have reconciliation discrepancies

B.Take away an hour of paid time off for each time the drawer is over or short.

C.Publicly call out and criticize employees whose cash drawers are over or short

D.Offer a bonus to anyone whose drawer reconciles perfectly for sixty days.

Question 69

Which of the following statements is FALSE regarding an organization's fraud risk management program1?

A.The responsibility of handling suspected incidences of noncompliance should be delegated to someone outside of the company

B.A Formal sanctions for intentional noncompliance should be well-publicized throughout the company

C.There should be measures in place to address failures in the design or operation of anti-fraud controls, as well as fraud occurrervces

D.The program must include mechanisms to monitor and identify breaches in compliance

Question 70

Which of the following is NOT one of the three general approaches used to control corporate crime?

A.Consumer action to force change

B.Media blacklisting of the organization

C.Strong intervention of the government

D.Voluntary changes in corporate attitudes and structure

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Question 66

Question 67

Question 68

Question 69

Question 70

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