Free Access ACFE.CFE-Fraud-Prevention-and-Deterrence.v2025-11-07.q135 Practice Test (Page 9)

Question 36

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

A.The program must include mechanisms to address breaches in compliance.

B.The punishment for intentional noncompliance should be carried out in a consistent and firm manner.

C.Formal sanctions for intentional noncompliance should be determined and enacted privately

D.A specific individual or team should be designated as responsible for monitoring compliance with the program

Question 37

According to Diane Vaughan, which of the following factors increases an organization's inherent inclination toward committing crime?

A.Management seeks out diversity in attitudes and perspectives when hiring employees

B.Rewards are given to employees who challenge the status quo

C.Management links employee performance goals with company performance goals

D.All of the above

Question 38

Which of the following statements regarding the objectives of a fraud risk management program is TRUE?

A.A fraud risk management program should prioritize activities that proactively identify and assess fraud risks over activities that detect fraud while it is occurring.

B.A fraud risk management program should only focus on addressing fraud after it occurs.

C.A fraud risk management program should include the formal procedures that management takes in response to a fraud, such as rebuilding stakeholders' confidence in the organization.

D.A fraud risk management program should incorporate policies and procedures designed to both prevent and detect fraud but should not address fraud responses.

Question 39

Which of the following is among the board of directors' primary responsibilities related to fraud risk management?

A.Punishing fraud perpetrators discovered through fraud risk management activities

B.Overseeing the organization's fraud risk management activities

C.Designing the fraud risk management program

D.Implementing the fraud risk management program

Question 40

Employee anti-fraud education should:

A.Be presented by organizational executives or anti-fraud professionals only

B.Include descriptions of the procedures that management uses to detect fraud.

C.Include examples of prior employee misconduct and how those situations were handled

D.Be restricted to formal educational mechanisms to reinforce the importance of the message

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Question 36

Question 37

Question 38

Question 39

Question 40

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