Free Access ACFE.CFE-Fraud-Prevention-and-Deterrence.v2025-11-07.q135 Practice Test (Page 16)

Question 71

Which of the following is NOT one of the three elements that have the most influence on crime according to the routine activities theory?

A.The presence of motivated offenders

B.The absence of capable guardians

C.The lack of societal ethics

D.The availability of suitable targets

Question 72

Which of the following is a TRUE statement regarding the role of a well-designed organizational structure within an anti-fraud program?

A.Flowcharts displaying departmental structures can be a helpful tool in communicating the proper flow of information as part of fraud prevention efforts.

B.Communicating the proper flow of information to everyone in the organization can increase the organization's vulnerability to fraud.

C.A confused organizational structure makes it harder for a fraudster to perpetrate and conceal their misdeeds.

D.It is best to avoid formally documenting organizational structures to limit fraudsters' ability to circumvent oversight controls.

Question 73

XYZ, Inc. Is a specialty retailer of high-end ergonomic office furniture. The company receives a very large order from ABC Company, a new customer in a different country that wants to pay on credit. Which of the following is MOST ACCURATE regarding the due diligence procedures XYZ should perform on ABC before proceeding with this transaction?

A.XYZ only needs to undertake due diligence procedures if ABC conducts business in countries with known corruption risks.

B.XYZ does not need to take any specific procedures to verify ABC's identity before accepting the transaction

C.XYZ should examine ABC's net worth as part of deciding whether to allow the purchase on credit.

D.XYZ should perform the same level of due diligence as it would for any other customer to avoid claims of discrimination

Question 74

According to the authors of Crimes of the Middle Classes, all of the following factors have contributed to the rising problem of economic crime EXCEPT:

A.The continued pressures of a culture that rewards affluence and success

B.The economy's increased reliance on credit

C.The increased constraints of the regulatory environment for businesses

D.The increased opportunity for wrongdoing as a result of advancing information technologies

Question 75

Christopher is conducting an external audit of a company in a jurisdiction that is subject to International Standards on Auditing (ISAs). While conducting his audit procedures, he discovers evidence of a fraud involving Jeffrey, the company's chief executive officer. Which of the following is Christopher's BEST response to these findings?

A.Christopher should immediately report his findings to the relevant government authority.

B.Christopher should report his findings to those charged with governance of the organization.

C.Christopher should confront Jeffrey with his audit findings and try to get a confession.

D.Christopher should not disclose his findings to any other parties due to legal liability.

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Question 71

Question 72

Question 73

Question 74

Question 75

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