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| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Fraud Prevention and Deterrence | 25% | - Fraud risk governance and organizational culture - Fraud deterrence strategies and controls - Ethics and corporate governance - Fraud prevention programs and frameworks - Fraud risk assessment - Internal control systems and evaluation - Anti-fraud policies and procedures - Monitoring, auditing, and continuous improvement - Whistleblowing and reporting mechanisms |
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NEW QUESTION # 21
Andrew, an internal auditor, is formalizing a process to identify and evaluate threats to his company's ability to achieve its objectives. Andrew's initiative BEST pertains to whichcomponent of the Committee of Sponsoring Organizations of the Treadway Commission's (COSO) Internal Control-- Integrated Framework?
Answer: B
Explanation:
Risk assessment is a core component of the COSO Framework and focuses on identifying, analyzing, and evaluating risks that could affect the organization's objectives. Andrew's initiative to evaluate threats aligns with this component, as it involves understanding the potential risks and their impact on achieving the organization's goals.
NEW QUESTION # 22
A report by a fraud examiner is privileged from disclosure by anyone other than the client.
Answer: B
Explanation:
Privilege of Fraud Examination Reports:
Reports prepared by fraud examiners are not inherently privileged. Privilege depends on the legal framework, the purpose of the report, and whether the attorney-client privilege or work-product doctrine applies.
Without specific legal protection, reports may be subject to disclosure.
Conclusion: Fraud examination reports are not automatically privileged.
NEW QUESTION # 23
A fraud examiner is preparing a report. Which action would violate professional standards?
Answer: A
Explanation:
Under ACFE standards, a fraud examiner may present facts, evidence, and professional conclusions regarding technical matters. However, determining guilt or innocence is the responsibility of courts and legal authorities, not fraud examiners.
NEW QUESTION # 24
Black, a Certified Fraud Examiner CFE, was hired to conduct a fraud examination. He did not find fraud, but in Black's opinion, the controls he examined were deficient. Under the ACFE Code of Professional Ethics, which of the following is TRUE?
Answer: A
Explanation:
The ACFE Code of Professional Ethics prohibits a fraud examiner from expressing an opinion regarding the guilt or innocence of any person or party. However, the manual clearly distinguishes prohibited opinions on guilt from permissible opinions on technical matters. It explains that fraud examiners may draw reasonable conclusions supported by evidence and, if qualified, may offer opinions regarding technical matters such as the relative adequacy of an entity's internal controls. Therefore, Black is not barred from discussing control deficiencies merely because he did not uncover fraud. As long as his opinion is within his expertise and has a reasonable evidential basis, including it in a report to management is ethically acceptable. For this reason, the option stating that he may express the opinion because it concerns a technical matter is correct.
NEW QUESTION # 25
Which of the following statements is FALSE regarding an organization's fraud risk management program?
Answer: C
Explanation:
Fraud Risk Management Program Requirements:
A fraud risk management program includes mechanisms to detect and respond to noncompliance, sanctions for violations, and measures to address control failures.
Why B is Incorrect:
Responsibility for handling suspected incidents should remain within the organization, typically assigned to compliance officers or internal audit teams. Delegating it to external parties undermines internal governance.
NEW QUESTION # 26
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