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Ace Your CFE-Fraud-Prevention-and-Deterrence Certified Fraud Examiner Exam

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

Question 25

According to Diane Vaughan. which of the following factors increases an organization's inherent inclination toward committing crime?

Options:

A.

Rewards are given to employees who challenge the status quo

B.

Management encourages employee loyalty through social functions

C.

Management separates employee performance goals from company performance goals

D.

All of the above

Question 26

At the end of an engagement, a Certified Fraud Examiner (CFE) might provide a report to their client about the information uncovered during the investigation. Which of the following statements is TRUE regarding the potential privilege that applies to this report?

Options:

A.

A fraud examiner's report is considered privileged information and is therefore protected from being legally demanded by outside parties.

B.

A fraud examiner's report may be privileged from disclosure in certain circumstances, but it does not have an absolute legal privilege.

C.

A fraud examiner's report is privileged from disclosure by anyone other than the client.

D.

A fraud examiner's report is only privileged from disclosure if the author is also a professional legal advisor.

Question 27

Which of the following is one of the components of the Committee of Sponsoring Organizations of the Treadway Commission's (COSO) Enterprise Risk Management—Integrating with Strategy and Performance?

Options:

A.

Event avoidance

B.

Risk tolerance

C.

Compliance

D.

Review and revision

Question 28

Which of the following is included in the G20/OECD Principles of Corporate Governance?

Options:

A.

Support for the equal treatment of all members of an organization's governing body.

B.

A requirement for a corporate governance framework that protects the exercise of management's rights.

C.

An emphasis on the importance of timely, accurate, and transparent disclosure mechanisms.

D.

A request that governments implement effective internal controls to support good corporate governance practices.