ABC. Inc. is a publicly traded, multi-national corporation. Which of the following statements is TRUE regarding the corporate governance requirements that ABC is subject to?

• A.ABC must comply with specific listing standards for the stock exchange(s) on which it is listed
• B.ABC is required to comply with G20/OECD Principles of Corporate Governance
• C.ABC is not required to comply with any corporate governance requirements because it operates in multiple jurisdictions
• D.ABC is subject to the Universal Corporate Governance Act because it is a publicly traded corporation.

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Sycamore Inc. has a simple organizational structure with few specialized departments. The structure of Sycamore Inc. increases the likelihood that fraud will go undetected within the organization.

• A.True
• B.False

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At the end of an engagement, a Certified Fraud Examiner (CFE) might provide a report to their client about the information uncovered during the investigation. Which of the following statements is TRUE regarding the potential privilege that applies to this report?

• A.A fraud examiner's report may be privileged from disclosure in certain circumstances, but it does not have an absolute legal privilege.
• B.A fraud examiner's report is considered privileged information and is therefore protected from being legally demanded by outside parties.
• C.A fraud examiner's report is privileged from disclosure by anyone other than the client.
• D.A fraud examiner's report is only privileged from disclosure if the author is also a professional legal advisor.

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The internal auditor's fraud-related responsibilities include which of the following?

• A.Obtaining reasonable assurance that the organization's financial statements are free of material misstatements caused by fraud
• B.Overseeing management's actions to manage fraud risks
• C.Evaluating indicators of fraud and deciding whether any further action is necessary or whether an investigation should be recommended
• D.Establishing and maintaining effective anti-fraud controls at a reasonable cost

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Which of the following is NOT one of the three elements that have the most influence on crime according to the routine activities theory?

• A.The presence of motivated offenders
• B.The absence of capable guardians
• C.The lack of societal ethics
• D.The availability of suitable targets

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