Certified Fraud Examiner - Fraud Prevention and Deterrence: CFE-FRAUD-PREVENTION-AND-DETERRENCE

Which of the following is TRUE regarding an organization s ethics program?

A. To be most effective, access to the organization s ethics policy should be restricted to employees and other internal parties only

B. In designing the ethics program, management should consider whether the organization currently has any ethical leadership issues

C. An effective written ethics policy alone is sufficient to communicate managements ethical philosophy and serve as a comprehensive ethics program

D. All of the above

Open-door management policies are a fraud prevention mechanism that addresses which leg of the Fraud Triangle?

A. Opportunity

B. Willingness

C. Lack of integrity

D. Pressure

Which of the following is NOT explicitly prohibited by the ACFE Code of Professional Ethics?

A. Participating in an activity where there is an undisclosed conflict of interest

B. Engaging in behavior that is against the law

C. Drawing conclusions based upon evidence

D. Acting in a way that could be deemed unethical by the industry