CFE-Fraud-Prevention-and-Deterrence試験無料問題集「ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence 認定」

A. An organization should avoid revealing that it is seeking information about potential vendors prior to starting a relationship with them.

B. An organization should include a clause in the contract requiring the vendor to report any misconduct before entering into an agreement with them.

C. An organization should request that new vendors fill out a questionnaire about their background immediately after signing a contract with them.

D. An organization should subject vendors to an internal audit conducted by the organization's own auditors before agreeing to do business with them.

A. Management of several pharmaceutical companies engaging in a price fixing scheme

B. A sales manager using a corporate credit card for personal expenses

C. An insurance claims agent conspiring with customers to file false insurance claims and share the proceeds

D. An HR employee adding a ghost employee to the payroll and misappropriating the paychecks

A. Management of several construction companies engaging In bid rigging

B. A salesman offering bribes to secure a contract

C. An accounting clerk forging company checks to herself

D. A doctor conspiring with patients to Tile false health care insurance claims

A. Fraud risk management

B. Operational risk assessment

C. Internal control

D. Financial reporting

A. In designing the ethics program, management should consider whether the organization currently has any ethical leadership Issues

B. All of the above

C. To be most effective, access to the organization's ethics policy should be restricted to employees and other Internal parties only

D. An effective written ethics policy alone is sufficient to communicate management's ethical philosophy and serve as a comprehensive ethics program

A. Transparency

B. Fairness

C. Accountability

D. Responsibility

A. True

B. False

A. The communication should be made in a format mat is most appropriate for the culture of the organization

B. The more personalized the communication, the more effective it will be in encouraging employees to participate

C. All of the above

D. The communication should be visibly disseminated throughout the business

A. Risks to the organization's reputation

B. All of the above

C. The organization's incentive programs

D. The possibility of management's override of controls