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.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

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Which of the following Is NOT considered a conflict of Interest that Is prohibited under the ACFE Code of Professional Ethics?

• A.Undertaking an engagement that decreases the fraud examiner's ability to perform their duties for their full-time employer
• B.Accepting an assignment to assess red flags of fraud at an organization in which the fraud examiner is a partner, provided the fraud examiner's ownership interest is disclosed
• C.Undertaking engagements for both sides in a case of an alleged product substitution scheme
• D.Accepting an assignment to secretly infiltrate the fraud examiner's employing organization and transmit inside information to another party

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In Ihe context of fraud examination, integrity requires all of the following EXCEPT:

• A.An ability to analyze situations where no professional rules are specifically applicable and determine right from wrong
• B.Avoidance of differences of opinion
• C.Subordination of desires for personal gain to the interests of clients, employers, and the public
• D.Independence of mental attitude

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Glenda. an internal auditor, and Brldgette. an accounts receivable clerk, have had several heated disagreements over accounting procedures and policies. Glenda has just been told that she will be the lead on the company's fraud risk assessment. During the fraud risk assessment. Glenda should:

• A.Confront Bridgette about the disagreements and discuss how they increase the department's risk of fraud.
• B.Include her disagreements with Bridgette as a factor when assessing the risk of fraud in the accounts receivable department.
• C.Automatically designate the accounts receivable department as a high-risk area.
• D.Have someone else perform the fraud risk assessment work related to the accounts receivable department's activities.

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Benjamin, a Certified Fraud Examiner (CFE). was contacted regarding an engagement to investigate a complex money laundering case spanning numerous international jurisdictions and involving multiple cutting- edge technologies. Benjamin had previously attended a seminar on investigating money laundering schemes, but he had no other training or experience in such cases. However, he accepted the engagement and chose to conduct the work himself. Benjamin's conduct would likely be a violation of the ACFE Code of Professional Ethics.

• A.True
• B.False

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