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A. The employee believes they are legally obligated to comply with anything their manager asks them to do as part of their job responsibilities.

B. The employee hopes to distinguish themselves from coworkers at the organization who are less willing to engage in unethical or criminal behavior.

C. The employee thinks their actions will be excused if they come forward as a whistleblower.

D. The employee feels a high degree of responsibility for the organization's success.

A. Evaluate the controls without regard to management's ability to override them.

B. Review the available documentation of the relevant policies and procedures.

C. Conduct competitive analysis on what types of fraud schemes are most common in the industry.

D. Test the full population of transactions subject to the identified controls for compliance.

A. Analytical review of the financial statements is best used to uncover small frauds that might be missed by other detection methods.

B. Fraud assessment Questioning techniques are most appropriately used when attempting to determine who might be responsible for a particular fraud scheme.

C. Surprise audit procedures are an effective fraud detection mechanism, but they do not help prevent fraud

D. Implementing proactive fraud audit procedures demonstrates the organization ' s intention to aggressively look for possible fraudulent conduct.

A. False

B. True

A. Background check policies

B. Discipline policies

C. Employee support programs

D. Employee monitoring software

A. Po may not include her opinion on the internal controls in her report to management because that is not what she was hired to assess.

B. Po may include her opinion on the internal controls in her report to management because it is a technical matter.

C. Po may include her opinion on the internal controls in her report to management only if she amends her contract.

D. Po may include her opinion on the internal controls in her report to management only if management agrees to compensate her for the addition.

A. Rationalization.

B. Integrity lapse.

C. Opportunity.

D. Financial pressure.

A. General counsel

B. Human resources

C. Management

D. Fraud examiners

A. Compliance

B. Event avoidance

C. Risk tolerance

D. Review and revision

A. Organizations should implement a clear whistleblower policy that lists every type of misconduct that has ever been reported at the company.

B. Organizations should publicize their whistleblower policies and procedures to individuals both inside and outside of the organization.

C. Organizations should include in their whistleblower policies the specific penalties that people might encounter for refusing to report suspected misconduct.

D. Organizations should emphasize that whistleblower protection rules are only intended for lower-level employees who are more vulnerable to retaliation.

A. The internal audit function is not permitted to communicate with the board of directors about fraud, as that is the responsibility of external auditors.

B. The internal audit function is permitted, but not required, to periodically report about the organization ' s fraud risks to senior management and the board of directors.

C. The internal audit function should not disclose the results of its fraud audits to senior management or the board of directors in order to maintain independence.

D. The internal audit function should discuss how and when to report fraud-related issues with senior management and the board of directors before such issues arise.

A. Fraud risk management is considered to be the foundation of effective corporate governance

B. Corporate governance ' s primary purpose is to ensure the accuracy of the organization ' s financial reports

C. Effective corporate governance practices are most necessary in an organization in which the owners are also the individuals responsible for setting the corporate strategy.

D. An entity ' s corporate governance structure specifies the distribution of rights and responsibilities among the different participants in the organization

A. Risk assessment

B. Monitoring

C. Control activities

D. Control environment

A. Internal audit

B. Tips

C. Document examination

D. Management review