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by on January 29, 2023
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下載Certified Fraud Examiner - Fraud Prevention and Deterrence Exam考試題庫

NEW QUESTION 20
According to the results of behavioral studies, such as those conducted by B. F. Skinner, application of punishment to undesired behavior typically results in which of the following?

  • A. Permanent suppression of the undesired behavior
  • B. increase in the occurrence of the undesired behavior
  • C. No effect on the occurrence of the undesired behavior
  • D. Temporary suppression of the undesired behavior

Answer: D

 

NEW QUESTION 21
During an external audit, the audit team identifies evidence that management has intentionally omitted some expenses from the company's financial statements in order to conceal an asset misappropriation scheme. However, the amount of the resulting misstatement does not meet the quantitative materiality threshold for the audit. Which of the following is TRUE regarding this situation?

  • A. The auditors do not need to be concerned with this evidence, as asset misappropriation schemes are not considered relevant or material for external audit purposes.
  • B. The auditors can ignore the misstatement because the omitted amount is less than the quantitative materiality threshold and therefore immaterial to the audit.
  • C. The auditors should assess the need to adjust the nature, timing, and extent of remaining audit procedures based on this evidence.
  • D. The auditors should assume that all audit evidence collected previously is unreliable and withdraw from the audit engagement

Answer: B

 

NEW QUESTION 22
In response to a risk identified during a fraud risk assessment, management decides to purchase fidelity insurance to help protect the company against the associated risk of loss This response is known as:

  • A. Mitigating the risk
  • B. Assuming the risk
  • C. Transferring the risk
  • D. Avoiding the risk

Answer: C

 

NEW QUESTION 23
Criminologist Charles McCaghy has stated that regulatory pressure is the single most compelling factor behind deviance by organizations.

  • A. True
  • B. False

Answer: B

 

NEW QUESTION 24
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