In response to an employee's failure to meet performance expectations, a manager demotes the employee to a junior-level position. This is an example of what type of behavioral response?

• A.None of the above
• B.Positive reinforcement
• C.Negative reinforcement
• D.Punishment

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Which of the following is TRUE regarding government auditors' responsibilities to report evidence of potential fraud uncovered during an audit of a public-sector organization's financial statements?

• A.All government auditors maintain the same requirements for reporting evidence of potential fraud uncovered during a public-sector financial statement audit.
• B.Government auditors are legally prohibited from reporting evidence of potential fraud to any parties outside the organization being audited.
• C.Government auditors' reporting requirements pertaining to fraud are substantially the same as those for external auditors in the private sector.
• D.The requirements for government auditors to report evidence of potential fraud depend on the jurisdiction and the specific audit mandate.

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Po, a Certified Fraud Examiner (CFE), was hired to conduct a fraud examination. She did not find fraud, but in Po's opinion, there were several internal control deficiencies that, if not corrected, could facilitate the occurrence of fraud. Under the ACFE Code of Professional Ethics, which of the following is TRUE?

• A.Po may include her opinion on the internal controls in her report to management because it is a technical matter.
• B.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.
• C.Po may include her opinion on the internal controls in her report to management only if management agrees to compensate her for the addition.
• D.Po may include her opinion on the internal controls in her report to management only if she amends her contract.

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Fraud risks related to corruption include all of the following EXCEPT;

• A.Receipt of kickbacks
• B.Espionage by competitors
• C.Payment of bribes
• D.Aiding and abetting vendor fraud

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Which of the following scenarios is a representation of organizational crime?

• A.A senior accountant uses company funds to pay for personal credit card charges.
• B.A retail manager works with a friend to commit a scheme involving fraudulent product returns.
• C.An inventory manager takes home the company's products to sell privately.
• D.A commercial director agrees with other businesses in the same industry to raise prices.

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