Green, a Certified Fraud Examiner (C

单选题 Green, a Certified Fraud Examiner (CFE). had an ethical dilemma regarding her business contract With her professional partners. Which of the following sources of guidance would be considered the Lowest level of reference to help Green in determining the most ethical course of action?

A、 Contract law

B、 Guidance from her family and friends

C、 The ACFE Code of Professional Ethics

D、 Philosophical Principles related to ethics

查看答案

下载APP答题

由4l***qf提供分享举报纠错

相关试题

单选题 During a fraud risk assessment, the assessment team determines that it would like to observe the Interactions among several employees as they collectively discuss the organization's current fraud Awareness training. Which of the following techniques would be MOST HELPFUL for the team to use in Gathering this information?

A、Focus groups

B、Surveys

C、Anonymous feedback mechanisms

D、Interviews

查看答案

单选题 Julia, an internal auditor, is formalizing a process to evaluate the effectiveness of the company's Control system over time, including both ongoing evaluations and periodic separate evaluations. Julia’s initiative BEST pertains to which component of the Committee of Sponsoring Organizations of The Treadway Commission's (COSO) Internal Control—Integrated Framework?

A、Control activities

B、Risk assessment

C、Monitoring

D、Control environment

查看答案

单选题 Which of the following is NOT a purpose served by a professional organization's code of conduct?

A、It replaces the need for individuals to consult their own conscience.

B、It facilitates practical enforcement and profession-wide Internal discipline.

C、It serves as a reference and benchmark for ethical guidance

D、It provides more direct solutions to professional ethical dilemmas than might exist under General ethical principles

查看答案

单选题 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

查看答案

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

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

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

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

查看答案

单选题 In response to an employee's failure to meet performance expectations, a manager demotes the Employee to a junior-level position. This is an example of what type of behavioral response?

A、Positive reinforcement

B、Negative reinforcement

C、Punishment

D、None of the above

查看答案

单选题 The Committee of Sponsoring Organizations of the Treadway Commission (COSO) defines internal Control as:

A、A process implemented to review how well the organization’s risk management capabilities have Increased value over time and how they will continue to drive value for the organization

B、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

C、A process involving personnel at all levels of the organization that aims to eliminate all Uncertainty and risk while also ensuring the achievement of organizational goals

D、A process aimed at proactively identifying, evaluating, and addressing an organization's Vulnerabilities to fraud by both internal and external sources

查看答案

单选题 Effectively documenting and communicating organizational hierarchies, including the proper flow of Information, can be a helpful tool in preventing fraud.

A、True

B、False

查看答案