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NEW QUESTION 32
A corporation can generally be held criminally responsible for criminal acts committed by its employees even if those in management had no knowledge of or participation in the underlying events.
- A. False
- B. True
Answer: B
NEW QUESTION 33
Based on research regarding the criminogenic nature of organizations, employees with strong personal values and ethics will always disobey a superior's direct order to engage in fraudulent behavior, despite an inherent desire to obey authority figures.
- A. Flase
- B. True
Answer: A
NEW QUESTION 34
Which of the following is NOT considered a conflict of interest that is prohibited under the ACFE Code of Professional Ethics?
- A. Accepting an assignment to evaluate the anti-fraud controls at an organization in which the fraud examiner is a shareholder, provided the fraud examiner's ownership interest is disclosed
- B. Undertaking engagements for both sides in a case of alleged vendor overbilling
- C. Undertaking an engagement that decreases the fraud examiner's ability to perform their duties for their full-time employer
- D. Accepting an assignment to secretly infiltrate the fraud examiner's employing organization and transmit inside information to another party
Answer: A
NEW QUESTION 35
Consistently punishing perpetrators can be an effective fraud prevention mechanism.
- A. True
- B. False
Answer: B
NEW QUESTION 36
An effective system of anti-fraud controls
- A. Fully eliminates the risk of fraud
- B. Focuses more on detective controls than preventive controls
- C. Focuses more on preventive controls than detective controls
- D. Increases the perception that fraud will be detected
Answer: C
NEW QUESTION 37
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