最新のCFE-Fraud-Prevention問題集で試験を準備する

Baldwin, a Certified Fraud Examiner (CFE), has an ethical dilemma regarding his business contract with his professional partners. Which of the following scenarios demonstrates Baldwin consulting a source of guidance that would be considered the LOWEST level of reference to use for determining the most ethical action to take?

• A. Baldwin reviewing the ACFE Code of Professional Ethics.
• B. Baldwin reading the applicable contract law.
• C. Baldwin asking for guidance from his family and friends.
• D. Baldwin contemplating philosophical principles related to ethics.

To reinforce an anti-fraud culture, it is BEST for an organization's management to:

• A. Use a checklist of initiatives to ensure that all the elements of a strong corporate culture are in place.
• B. Discourage employees from voicing concerns regarding senior leadership's actions or decisions.
• C. Demonstrate the same ethical behavior required of individuals at lower levels of the company.
• D. Discipline any employees who question their direct supervisor's behavior or policies.

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

• A. A fraud risk management program should incorporate policies and procedures designed to both prevent and detect fraud but should not address fraud responses.
• 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 prioritize activities that proactively identify and assess fraud risks over activities that detect fraud while it is occurring.

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

• A. Designing the fraud risk management program
• B. Punishing fraud perpetrators discovered through fraud risk management activities
• C. Implementing the fraud risk management program
• D. Overseeing the organization's fraud risk management activities

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. Guidance from her family and friends
• B. Contract law
• C. The ACFE Code of Professional Ethics
• D. Philosophical principles related to ethics