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CFE-Fraud-Prevention-and-Deterrence Exam Dumps - Certified Fraud Examiner - Fraud Prevention and Deterrence Exam

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Question # 17

Having specialized departments within a company often increases the overall risk ot traud by the organization.

A.

True

B.

False

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Question # 18

In response to an employee's failure to meet performance expectations, a manager demotes the employee to a junior-level position. This is an example of what type of behavioral response?

A.

Positive reinforcement

B.

Negative reinforcement

C.

Punishment

D.

None of the above

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Question # 19

_____________Is the criminological theory that presents crime as a conscious decision that can be deterred by reducing opportunities for criminal activity and increasing the personal risk to an Individual of being caught and punished.

A.

Differential association theory

B.

Routine activities theory

C.

Justification of action theory

D.

Rational choice theory

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Question # 20

According to the Committee of Sponsoring Organizations of the Treadway Commission's (COSO) Internal Control— Integrated Framework (the Framework), there are five interrelated components of a company's internal control. Which of the following is NOT among these five components?

A.

Control activities

B.

Ethical culture

C.

Risk assessment

D.

Monitoring

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Question # 21

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 assess whether there is a moderate-to-high risk of management overriding controls within the moderate-to-high fraud risk areas.

B.

It should be used to replace the auditor's own identification and assessment of fraud risks.

C.

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.

D.

It should be used to design audit tests to evaluate whether the controls are operating effectively.

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