Free CFE - Fraud Prevention Exam Braindumps
Certified Fraudiner - Fraud Prevention Questions 115–140 (page: 15)

Updated On: 1-Feb-2026

Which of the following Is NOT Included In Ihe five fraud risk management principles described In Fraud Risk Management Guide, a joint publication by COSO and the ACFE?

  1. Communicating the expectations of those governing the fraud risk management program
  2. Performing comprehensive fraud risk assessments to identify specific fraud schemes
  3. Deploying preventive and detective fraud control activities to mitigate fraud risk
  4. Developing one-time evaluations for each fraud risk management principle

Answer(s): D



To address an employee's consistent failure to meet deadlines, a manager removes the employee's ability to work from home This is an example of what type of behavioral response?

  1. Positive reinforcement
  2. Negative reinforcement
  3. Punishment
  4. None of the above

Answer(s): C



Which of the following Is one of the recommendations made by the National Commission on Fraudulent Financial Reporting (the Treadway Commission) to reduce the probability of fraud in financial reports?

  1. Give shareholders oversight of hotline reporting programs
  2. Have adequate compensation committee resources and authority
  3. Develop a written charter for management
  4. Have a mandatory independent audit committee

Answer(s): D



Which of the following Is one of the components of the Committee of Sponsoring Organizations of the Treadway Commission's (COSO) Enterprise Risk Management--Integrating with Strategy and Performance?

  1. Independent monitoring
  2. Operating environment
  3. Risk tolerance
  4. Governance and culture

Answer(s): A



International Standard on Auditing (ISA) 240 establishes auditors as being primarily responsible for the establishment of anti-fraud internal controls within an organization.

  1. True
  2. False

Answer(s): B



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