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NEW QUESTION 44
When situational pressures and perceived opportunities are low and personal integrity is high, occupational fraud is much more likely to occur than when the opposite is true.
- A. True
- B. False
Answer: B
NEW QUESTION 45
Which of the following is NOT the reason why senior management will overstate business statement?
- A. Comply with debit covenants
- B. Show a pattern of growth to support sale of a business
- C. Trigger performance related compensation
- D. Meet personal performance criteria
Answer: A
NEW QUESTION 46
A technique by which checks are numbered using a new technique that is revealed by a colored highlighter pen or by a bright light held behind the check is called:
- A. None of the above
- B. Holographic safety border
- C. Microline numbering
- D. Embossed pearlescent numbering
Answer: B
NEW QUESTION 47
Schemes in which an employee physically misappropriates cash that has already appeared on the victim organization’s books are known as:
- A. Unrecorded sales skimming schemes
- B. Cash larceny schemes
- C. General ledger schemes
- D. Understated sales skimming schemes
Answer: B
Explanation:
Explanation/Reference: https://www.acfe.com/uploadedFiles/Shared_Content/Products/Self-Study_CPE/Intro%20to%20Fraud-Chapter%20Excerpt.pdf
NEW QUESTION 48
Which of the following is NOT the example of bribery prevention policies?
- A. Discounts
- B. Reporting gifts
- C. Business meetings
- D. Resource diversions
Answer: D
NEW QUESTION 49
……
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