In the context of a fraud examination, integrity requires which of the following?

• A.Prioritization of desires for personal gain over the interests of clients
• B.Avoidance of differences of opinion on all material matters
• C.The ability to conceal errors to preserve the reliability of the work performed
• D.A well-developed sense of moral philosophy and the ability to distinguish right from wrong

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Which of the following statements Is TRUE regarding how fraud examiners should exercise professional skepticism during a fraud examination engagement?

• A.Fraud examiners should not relax their skeptical attitudes under any circumstances.
• B.Professional skepticism involves maintaining a mindset that no fraud has occurred
• C.Fraud examiners should form the engagement hypothesis without regard to the nature of the assignment
• D.Professional skepticism can be dispelled only by evidence

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According to ACFE research, which of the following is the MOST COMMON method for detecting occupational fraud?

• A.Internal audit
• B.Document examination
• C.Management review
• D.Tips

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Reporting known incidents of fraud to law enforcement can be an effective fraud prevention mechanism.

• A.True
• B.False

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Which of the following is a best practice when assembling a fraud risk assessment team?

• A.The size of the team should be limited to four individuals.
• B.Team members should have experience in eliciting information.
• C.Team members should all have similar skills and perspectives.
• D.The team should include only external sources.

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