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A. Punishment

B. Positive reinforcement

C. None of the above

D. Negative reinforcement

A. False

B. True

A. As part of the screening process, management should contact the personal and professional references provided by the job candidate only if they are unsure whether the candidate is being honest.

B. If a background check was conducted on an employee at the time of hire, then there is no need for management to conduct additional background checks on that employee during their employment.

C. Management should perform a background check on any candidate who will have access to cash, checks, credit card numbers, or other items that are easily stolen.

D. When verifying past employment, management should only ask previous employers to verify the candidate's previous position and dates of employment.

A. Offer a bonus to anyone whose drawer reconciles perfectly for sixty days.

B. Take away an hour of paid time off for each time the drawer is over or short

C. Publicly call out and criticize employees whose cash drawers are over or short.

D. Demote employees who continue to have reconciliation discrepancies

A. Employees should be made aware that management is watching for unexplained lifestyle and behavioral changes that might indicate fraudulent conduct.

B. Managers should be instructed that it is a violation of employee privacy rights to monitor employees for behaviors that are indicative of fraud.

C. Employees who steal do not commonly display lifestyle or behavioral warning signs of their misdeeds.

D. An increase in employee wealth is always a sign of fraud that should be investigated.

A. Aaron should remain alert for fraud but does not need to consider the potential for abuse or other misconduct during the audit engagement.

B. Aaron likely does not have the ability to withdraw from the engagement even if fraud is identified during the audit.

C. Aaron's audit objectives are likely narrower than those of a private-sector financial statement audit.

D. Aaron does not need to comply with the requirements found in International Standard on Auditing
240 as they do not apply to the engagement.

A. Create an environment in which employees are dissuaded from challenging management's decisions

B. Visibly adhere to the same set of ethics policies that is required of all employees

C. All of the above

D. Use a checklist of initiatives to make sure all the elements of a strong tone at the lop are in place

A. "Dean's confession is supported by the evidence."

B. "The evidence does not support Dean's confession."

C. "Dean is guilty of embezzlement."

D. "Dean confessed to embezzlement."

A. Punishment

B. Positive reinforcement

C. Negative stimuli

D. Repeated warnings

A. All of the above

B. A fraud risk assessment report should reflect the assessment team's subjective perspective regarding the risks identified

C. The fraud risk assessment report should be delivered in a style most suited to the language of the business

D. The fraud risk assessment report should contain a detailed, comprehensive list of every assessment finding

A. Completely eliminate residual fraud risk

B. Completely eliminate inherent fraud risk.

C. Reduce the inherent fraud risk to a level that is significantly smaller than the residual fraud risk.

D. Reduce the residual fraud risk to a level that is significantly smaller than the inherent fraud risk

A. A fraud examiner's report is considered privileged information and is therefore protected from being legally demanded by outside parties.

B. A fraud examiner's report is privileged from disclosure by anyone other than the client.

C. A fraud examiner's report is only privileged from disclosure if the author is also a professional legal advisor.

D. A fraud examiner's report may be privileged from disclosure in certain circumstances, but it does not have an absolute legal privilege.

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.