Who is ultimately responsible for responding appropriately to instances of fraud within an organization?
Gray, an independent Certified Fraud Examiner (CFE), was hired by Green, president of the ABC Corporation, to investigate allegations that one of ABC’s employees is taking kickbacks. During the investigation, Gray learns that Green is involved in an unrelated fraud. Under the ACFE Code of Professional Ethics, Gray should:
Which of the following statements regarding best practices that organizations can take to protect and support whistleblowers is MOST ACCURATE?
The availability of suitable targets, absence of capable guardians such as auditors and security personnel, and presence of motivated offenders are the three most important elements that influence crime according to which of the following criminological theories?
During an admission-seeking interview, Smith, an accounts payable clerk, admits to stealing company funds. Jones, the Certified Fraud Examiner (CFE) investigating the case, may refer to Smith as “guilty” in his fraud examination report.
The internal auditor’s fraud-related responsibilities include which of the following?
