Which of the following is NOT an effective way to help prevent fraud through the organization's performance measurement and management programs?

• A.Including ethics-based metrics as a component of performance evaluations
• B.Providing regular training to ensure that all employees are sufficiently prepared to perform their tasks
• C.Establishing loosely defined job descriptions that allow employees flexibility in their roles
• D.Tying employee compensation to reasonable organizational performance goals

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Who is ultimately responsible for responding appropriately to instances of fraud within an organization?

• A.Internal auditors
• B.The audit committee
• C.General counsel
• D.Management

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To reinforce an anti-fraud culture, it is BEST for an organization's management to:

• A.Use a checklist of initiatives to ensure that all the elements of a strong corporate culture are in place.
• B.Demonstrate the same ethical behavior required of individuals at lower levels of the company.
• C.Discipline any employees who question their direct supervisor's behavior or policies.
• D.Discourage employees from voicing concerns regarding senior leadership's actions or decisions.

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Smith, a retail sales manager, wants to decrease the level of cash register over-and-short discrepancies among his sales team. According to behaviorist theories, which of the following options would be the MOST EFFECTIVE way for Smith to encourage his team members to keep their cash drawers in balance?

• A.Offer a bonus to anyone whose drawer reconciles perfectly for sixty days.
• B.Publicly call out and criticize employees whose cash drawers are over or short.
• C.Take away an hour of paid time off for each time the drawer is over or short
• D.Demote employees who continue to have reconciliation discrepancies

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According to International Organization for Standardization (ISO) 31000:2018, an effective and efficient risk management program contains all of the following principles EXCEPT:

• A.The program is customized and proportionate to the organization's operations and objectives.
• B.The program is static and consistent, even during times of organizational change.
• C.The program facilitates continuous improvement.
• D.The program takes human and cultural factors into account.

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