Free Access ACFE.CFE-Fraud-Prevention.v2026-06-05.q99 Practice Test (Page 17)

Question 76

According to International Organization for Standardization (ISO) 31000:2018, an organization's risk management program should be proportionate to the organization's specific operations and objectives.

A.True

B.False

Question 77

ABC. Inc. is a publicly traded, multi-national corporation. Which of the following statements is TRUE regarding the corporate governance requirements that ABC is subject to?

A.ABC must comply with specific listing standards for the stock exchange(s) on which it is listed

B.ABC is required to comply with G20/OECD Principles of Corporate Governance

C.ABC is not required to comply with any corporate governance requirements because it operates in multiple jurisdictions

D.ABC is subject to the Universal Corporate Governance Act because it is a publicly traded corporation.

Question 78

Which of the following scenarios is LEAST LIKELY to be considered a conflict of interest that is prohibited under the ACFE Code of Professional Ethics?

A.DeVon undertakes engagements for both sides in a case of an alleged fraudulent warranty scheme.

B.Lori accepts an assignment to infiltrate her employer and transmit inside information to a competitor.

C.Ren undertakes an external engagement that requires him to work outside the normal work hours of his primary employer.

D.Karen accepts an assignment to search for fraud indicators at an organization in which she is an undisclosed partner.

Question 79

Which of the following is TRUE regarding proactive fraud auditing procedures?

A.Analytical review of the financial statements is best used to uncover small frauds that might be missed by other detection methods.

B.Fraud assessment Questioning techniques are most appropriately used when attempting to determine who might be responsible for a particular fraud scheme.

C.Implementing proactive fraud audit procedures demonstrates the organization's intention to aggressively look for possible fraudulent conduct.

D.Surprise audit procedures are an effective fraud detection mechanism, but they do not help prevent fraud

Question 80

Which of the following is one of the assertions or principles of the theory of differential association?

A.Criminal behavior is explained by an individual's general needs and values.

B.Criminal behavior is learned through a process that is the same as imitation.

C.Criminal behavior is acquired through casual interactions in large groups.

D.Criminal behavior is learned using the same mechanisms as other learning.

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Question 76

Question 77

Question 78

Question 79

Question 80

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