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NEW QUESTION 49
Which of the following is NOT one of the three general approaches used to control corporate crime?

• A. Media blacklisting of the organization
• B. Consumer action to force change
• C. Voluntary changes in corporate attitudes and structure
• D. Strong intervention of the government

Answer: C

NEW QUESTION 50
Which of the following statements Is TRUE regarding how fraud examiners should exercise professional skepticism during a fraud examination engagement?

• A. Professional skepticism involves maintaining a mindset that no fraud has occurred
• B. Professional skepticism can be dispelled only by evidence
• C. Fraud examiners should not relax their skeptical attitudes under any circumstances.
• D. Fraud examiners should form the engagement hypothesis without regard to the nature of the assignment

Answer: B

NEW QUESTION 51
Management at ABC Corp. is assessing the company s ethical tone and how it affects the organization s fraud risk. To most effectively reinforce an anti-fraud culture, management should

• A. Create an environment in which employees feel safe challenging managements decisions
• B. Implement two separate sets of ethics policies one for management and one for employees
• C. All of the above
• D. Use a checklist of initiatives to make sure all the elements of a strong tone at the top are in place

Answer: C

NEW QUESTION 52
Which of the following is NOT included in G20/OECD Principles of Corporate Governance (the Principles)?

• A. Recognition of the importance of the role of stakeholders in corporate governance
• B. Guidance regarding appropriate board structures, responsibilities, and procedures
• C. Support for establishing stronger protection for foreign shareholders than for domestic shareholders
• D. A request that governments have in place an appropriate framework to support good corporate governance practices

Answer: D

NEW QUESTION 53
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