Free Access ACFE.CFE-Fraud-Prevention-and-Deterrence.v2025-11-07.q135 Practice Test (Page 20)

Question 91

Which of the following is a best practice to ensure a successful fraud reporting program?

A.Employees are held accountable for reporting tips that are not able to be substantiated

B.Employees should be informed that, to the extent possible, their names will not be disclosed.

C.The company should require employees with information about potential fraud to report it directly and only to their immediate supervisor.

D.The company should communicate that fraud, waste, and abuse are more likely to occur in large organizations than small ones.

Question 92

Article II of the ACFE Code of Professional Ethics prohibits illegal or unethical conduct, but It allows exceptions for unknowing violations of the law.

A.True

B.False

Question 93

Which of the following choices is an example of an anti-fraud control that is primarily detective in nature?

A.Continuous audit techniques

B.Separation of employee duties

C.Employee background checks

D.Hiring policies and procedures

Question 94

Jody has been working at ABC Corp. for ten years. He steals funds from the company and tells himself that the company owes it to him for his "unrewarded hard work and loyalty" This situation BEST illustrates which leg of the Fraud Triangle?

A.Perceived non-shareable financial need

B.Lack of personal Integrity

C.Perceived opportunity

D.Rationalization

Question 95

Which of the following statements regarding best practices that organizations can take to protect and support whistleblowers is MOST ACCURATE?

A.Organizations should publicize their whistleblower procedures internally but should avoid communicating any procedural information to parties outside of the organization.

B.Organizations should implement a clear whistleblower policy that lists out every type of misconduct that has ever been reported at the company.

C.Organizations should establish formal consequences that are to be imposed upon employees at the company who retaliate against a whistleblower.

D.Organizations should emphasize that rules regarding whistleblower protections are only intended for lower level employees who might be more vulnerable to retaliation.

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Question 91

Question 92

Question 93

Question 94

Question 95

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