ACFE CFE Fraud Prevention and Deterrence Certified Fraud Examiner – Fraud Prevention and Deterrence Exam Online Training

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1. Maria conducted a fraud examination that led to a valid confession of guilt from Rita. In Maria's verbal report to her superiors, she stated that, in her opinion. "Rita is guilty of embezzlement." Maria has just violated the ACFE Code of Professional Ethics.

2. According to G20/OECD Principles of Corporate Governance (the Principles):

3. The Committee of Sponsoring Organizations of the Treadway Commission (COSO) defines_____________as "a process, effected by an entity s board of directors management. and other personnel designed to provide reasonable assurance regarding the achievement of objectives relating to operations, reporting, and compliance."

4. Which of the following is an example of organizational crime?

5. In response to a risk identified during a fraud risk assessment, management decides to purchase fidelity insurance to help protect the company against the associated risk of loss This response is known as:

6. Independent auditors play a critical role in enhancing the reliability of financial information by financial position and performance in compliance with accepted accounting standards.

7. Which of the following statements regarding white-collar defendants is TRUE?

8. The fact that most groups within groups a society have the same ideas of right and wrong greatly assists in the ability to determine the correct ethical decision in a given situation.

9. Which of the following is NOT included in G20/OECD Principles of Corporate Governance (the Principles)?

10. Which of the following statements about the fraud risk assessment process is MOST ACCURATE"?


 

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