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CFE-Fraud-Prevention-and-Deterrence pdf

CFE-Fraud-Prevention-and-Deterrence PDF

Last Update Nov 23, 2024
Total Questions : 141

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Certified Fraud Examiner - Fraud Prevention and Deterrence Exam

Last Update Nov 23, 2024
Total Questions : 141

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Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Questions and Answers

Questions 1

ABC. Inc. is a publicly traded, multi-national corporation. Which of the following statements is TRUE regarding the corporate governance requirements that ABC is subject to?

Options:

A.

ABC must comply with specific listing standards for the stock exchange(s) on which it is listed

B.

ABC is required to comply with G20/OECD Principles of Corporate Governance

C.

ABC is not required to comply with any corporate governance requirements because it operates in multiple jurisdictions

D.

ABC is subject to the Universal Corporate Governance Act because it is a publicly traded corporation.

Questions 2

Gray, an independent Certified Fraud Examiner (CFE), was hired by Green, president of the ABC Corporation, to investigate allegations that one of ABC's employees is taking kickbacks. During the investigation. Gray teams that Green is involved in an unrelated fraud. Under the ACFE Code of Professional Ethics. Gray should:

Options:

A.

Not disclose the information about Green.

B.

Report Green to law enforcement

C.

Tell the company's board of directors about Green.

D.

Resign from the engagement

Questions 3

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. Black is not permitted to express his opinion on the deficient controls.

Options:

A.

True

B.

False

Next Question
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