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

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Question 20

Which of the following Is NOT a way that an organization's fraud risk assessment should be Incorporated Into the audit process?

Options:

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.

Question 21

According to the differential reinforcement theory, behavior is weakened when positive rewards are gained or punishment is avoided.

Options:

A.

True

B.

False

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Exam Name: Certified Fraud Examiner - Fraud Prevention and Deterrence Exam
Last Update: May 18, 2024
Questions: 141
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