Free Access ACFE.CFE-Fraud-Prevention-and-Deterrence.v2025-05-22.q80 Practice Test (Page 6)

Question 21

During a fraud risk assessment, the assessment team is seeking information on the ethical tone set by upper and middle managers. The team members determine that, for this task, they would like to get candid one-on-one feedback from employees away from their peers. Which of the following techniques would be most helpful for them to use in gathering this information?

A.Focus groups

B.Interviews

C.Surveys

D.Anonymous feedback mechanisms

Question 22

An effective system of internal controls:

A.Focuses more on detective controls than preventive controls

B.Decreases the perception that fraud will be detected

C.Focuses more on preventive controls than detective controls

D.Does not completely eliminate the risk of fraud

Question 23

A government auditor is conducting a financial statement audit of a public-sector entity in accordance with the International Standards of Supreme Audit Institutions (ISSAI). Which of the following is TRUE regarding the auditor's consideration of fraud during this engagement?

A.In addition to fraud, the auditor should remain alert to potential occurrences of abuse during the audit.

B.The auditor has the automatic ability to withdraw from the audit engagement if fraud is found.

C.The objectives of the audit are likely narrower than those of a private-sector financial statement audit.

D.The requirements found in International Standard on Auditing (ISA) 240 do not apply to the engagement

Question 24

Which of the following is TRUE regarding the communication of the fraud risk assessment process?

A.The communication should be visibly disseminated throughout the business

B.All of the above

C.The communication should actively encourage employees to participate in the assessment process

D.The communication should be in the form of a personalized message from the assessment sponsor

Question 25

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

A.Consumer action to force change

B.Voluntary changes in corporate attitudes and structure

C.Media blacklisting of the organization

D.Strong intervention of the government

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Question 21

Question 22

Question 23

Question 24

Question 25

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