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NEW QUESTION 21
In the context of a fraud examination, integrity requires all of the following EXCEPT:
- A. Avoidance of conflicts of interest
- B. Trustworthiness
- C. Refusal to admit errors
- D. A well-developed sense of moral philosophy
NEW QUESTION 22
According to G20/OECD Principles of Corporate Governance (the Principles):
- A. Governments should have in place a corporate governance framework that promotes transparent and fair markets
- B. All of the above
- C. A corporate governance framework should focus on the rights of shareholders but does not need to include the rights of other organizational stakeholders
- D. Companies should disclose all financial information to investors, regardless of the cost burden of the disclosure
NEW QUESTION 23
Which of the following theories suggests that, when considering the possibility of violating a law. people are likely to ask themselves. "What will my spouse think if they find out?"
- A. Behavioral theory
- B. Social control theory
- C. Cognitive theory
- D. Operant theory
NEW QUESTION 24
Jane, a Certified Fraud Examiner (CFE). was hired to conduct a fraud examination at XYZ Company. Her examination did not reveal any conclusive evidence that fraud had occurred or was occurring. Consequently.
XYZ's management asked Jane to state in her official examination report that the company is free of fraud as a means of assuring the board of directors that the company's anti-fraud controls were effective. The ACFE Code of Professional Ethics prohibits Jane from complying with management's request
- A. False
- B. True
NEW QUESTION 25
During a fraud risk assessment, the assessment team determines that it would like to observe the interactions among several employees as they collectively discuss the organization's current fraud awareness training. Which of the following techniques would be MOST HELPFUL for the team to use in gathering this information?
- A. Surveys
- B. Interviews
- C. Focus groups
- D. Anonymous feedback mechanisms
NEW QUESTION 26