Free Access ACFE.CFE-Fraud-Prevention.v2026-06-05.q99 Practice Test (Page 18)

Question 81

Cho, an internal auditor, and Pierre, a sales manager, have had several disagreements about the sales tactics used by Pierre's team. Cho has just been told that she will lead the company's fraud risk assessment. During the fraud risk assessment, Cho should:

A.Include her disagreements with Pierre as a factor when assessing the risk of fraud in the sales function.

B.Request that someone else perform the fraud risk assessment work that is related to the sales function's activities.

C.Automatically designate the sales function as a high-risk area.

D.Confront Pierre about the disagreements and discuss how they increase the company's risk of fraud.

Question 82

Helene has been working at WPX Corp. for nine years. She takes some of the company's products from the warehouse and sells them online. Helene tells herself that the company owes it to her for her "years of underpaid service." This situation BEST illustrates which component of the Fraud Triangle?

A.Perceived opportunity

B.Perceived non-shareable financial need

C.Integrity lapse

D.Rationalization

Question 83

According to professional auditing standards, auditors should do which of the following as part of addressing the assessed risks of material misstatement due to fraud in the financial statements?

A.Disregard the entity's selection and application of accounting policies concerning complex transactions

B.Consider the knowledge, skill, and ability levels of the individuals who are assigned significant audit responsibilities

C.All of the above

D.Incorporate an element of predictability in the selection of auditing procedures to be performed

Question 84

Which of the following scenarios would MOST LIKELY be considered a violation of the ACFE Code of Professional Ethics?

A.Grace, a CFE, uncovered internal control deficiencies that were material but unrelated to the financial statement fraud she was investigating. In her final report to management, Grace included information about the deficiencies despite their being unrelated to the situation she was hired to investigate.

B.Eric, a CFE, accepted a fraud examination assignment and then instructed his employee to assess the company's accounts receivable for indications of fraud. He accepted the employee's work that showed no evidence of fraud without conducting his own assessment. However, the employee missed some key information, causing Eric to fail to uncover a costly fraud scheme.

C.Mae, a CFE, was hired by a client to conduct a fraud examination but found nothing unusual. A year later, she received a legal order from the local prosecutor's office to provide the client's file.
Mae complied with the court order despite not having the client's authorization to provide the file.

D.All of the above are violations.

Question 85

According to Steve Albrecht's research,______is the most common personal characteristic motivating fraudsters, and ________ is the most common organization-environment factor motivating fraudsters.

A.High personal debt; lack of separation of duties

B.Revenge: too much trust in key employees

C.Living beyond their means, too much trust in key employees

D.Desire for recognition, lack of separation of duties

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