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Free CFE-FRAUD-PREVENTION – Acfe CFE-FRAUD-PREVENTION Practice Test Question

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Showing 4–6 of 8 questions

Question 4 (Topic 1)

A government auditor is conducting a financial statement audit of a public-sector entity in accordance with the International Standards of Supreme Audit Institutions (ISSAI) Which of the following is TRUE regarding the auditor’s consideration of fraud during this engagement?

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  • ○ In addition to fraud, the auditor should remain alert to potential occurrences of abuse during the audit
  • ○ The auditor has the automatic ability to withdraw from the audit engagement if fraud is found
  • ○ The requirements found in International Standard on Auditing (ISA) 240 do not apply to the engagement
  • ○ The objectives of the audit are likely narrower than those of a private-sector financial statement audit
Question 5 (Topic 1)

According to the results of behavioral studies, such as those conducted by В. F. Skinner, application of punishment to undesired behavior typically results in which of the following?

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  • ○ No effect on the occurrence of the undesired behavior
  • ○ Permanent suppression of the undesired behavior
  • ○ Increase in the occurrence of the undesired behavior
  • ○ Temporary suppression of the undesired behavior
Question 6 (Topic 1)

Reduced employee productivity is an indirect cost of fraud that can be difficult for organizations to calculate.

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  • ○ True
  • ○ False