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NEW QUESTION 42
Sofia, a Certified Fraud Examiner (CFE). look an introductory class in computer forensics When a client thought there might be evidence of a crime on his hard drive. Sofia decided to conduct a forensic examination of the hard drive even though she had no experience or advanced training in this area Sofia's conduct would likely be a violation of the ACFE Code of Professional Ethics

• A. True
• B. False

Answer: A

NEW QUESTION 43
As part of her audit of ABC Corp . Rachel, a CPA. is identifying the risks of material misstatement due to fraud As part of this task, she should evaluate any unexpected relationships that she identified in performing analytical procedures.

• A. True
• B. False

Answer: A

NEW QUESTION 44
Patrick is conducting an external audit of a company in a jurisdiction that is subject to International Standards on Auditing (ISAs). While undertaking his audit procedures, he discovers evidence that senior management has been fraudulently manipulating the financial statements. Which of the following is Patrick's BEST response to these findings?

• A. Patrick should confront management with his audit findings and try to get a confession.
• B. Patrick should not disclose his findings to any other parties due to client confidentiality
• C. Patrick should report his findings to those charged with governance of the organization.
• D. Patrick should immediately report his findings to local law enforcement authorities.

Answer: C

NEW QUESTION 45
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