Question 1

The generation and use of relevant, quality information to support the functioning of internal control is a principle related to which component of the Committee of
Sponsoring Organizations of the Treadway Commissions (COSO) Internal Control—Integrated Framework (the Framework)?

Accepted Answer

Correct answer: A

Question 2

Which of the following is NOT considered a conflict of interest that is prohibited under the ACFE Code of Professional Ethics? )

Accepted Answer

Correct answer: C

Question 3

Which of the following is FALSE regarding a background check policy for employees'7

Accepted Answer

Correct answer: B

Question 4

According to the differential reinforcement theory, behavior is weakened when positive rewards are gained or punishment is avoided

Accepted Answer

Correct answer: A

Question 5

Criminologist Charles McCaghy has slated that profit pressure is the single most compelling factor behind deviance by organizations

Accepted Answer

Correct answer: A

Question 6

Fraud risks related lo corruption include all of the following EXCEPT

Accepted Answer

Correct answer: D

Question 7

White, a Certified Fraud Examiner (CFE). was hired to conduct a fraud examination. She did not find fraud, but. in White's opinion, there were several internal
control deficiencies that, if not remediated, could facilitate the occurrence of fraud. Under the ACFE Code of Professional Ethics. White may include her opinion on
the controls in her report to management

Accepted Answer

Correct answer: A

Question 8

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

Accepted Answer

Correct answer: B

Question 9

During the course of a fraud examination. Stefan, an employee of Acme Inc., approaches Marten, a Certified Fraud Examiner (CFE) and fellow employee of Acme,
and tells him that he knows of a major fraud being committed by the chief financial officer (CFO). However. Stefan says he can only provide details if Marten
promises him absolute confidentiality. How should Marten respond?

Accepted Answer

Correct answer: C

Question 10

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.

Accepted Answer

Correct answer: B