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下載Certified Fraud Examiner - Fraud Prevention and Deterrence Exam考試題庫

NEW QUESTION 20
Fraud risks related to corruption include all of the following EXCEPT;

  • A. Espionage by competitors
  • B. Receipt of kickbacks
  • C. Payment of bribes
  • D. Aiding and abetting vendor fraud

Answer: A

 

NEW QUESTION 21
The internal auditor s fraud-related responsibilities include which of the following?

  • A. Attesting that the organization s financial statements are free of material misstatements caused by fraud
  • B. Reporting to regulators regarding the entity's vulnerability to fraud
  • C. Evaluating whether management is actively retaining responsibility for oversight of the fraud risk management program
  • D. Overseeing managements actions to manage fraud risks

Answer: B

 

NEW QUESTION 22
Which of the following Is NOT a way that an organization's fraud risk assessment should be Incorporated Into the audit process?

  • A. It should be used to design audit tests to evaluate whether the controls are operating effectively.
  • B. It should be used to replace the auditor's own identification and assessment of fraud risks.
  • C. It should be used to assess whether there is a moderate-to-high risk of management overriding controls within the moderate-to-high fraud risk areas.
  • D. it should be used to increase awareness in the development of audit programs for areas that have been identified as having a moderate-to-high risk of fraud.

Answer: B

 

NEW QUESTION 23
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