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NEW QUESTION 23
Which of the following is NOT considered a conflict of interest that is prohibited under the ACFE Code of Professional Ethics?

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

Answer: D

NEW QUESTION 24
As part of her audit of ABC Corp . Rachel, a CPA. is identifying the risks of material misstatement due to fraud As part of this task, she should evaluate any unexpected relationships that she identified in performing analytical procedures.

• A. True
• B. False

Answer: A

NEW QUESTION 25
Maria conducted a fraud examination that led to a valid confession of guilt from Rit a. In Maria's verbal report to her superiors, she stated that, in her opinion. "Rita is guilty of embezzlement." Maria has just violated the ACFE Code of Professional Ethics.

• A. True
• B. False

Answer: A

NEW QUESTION 26
According to the Committee of Sponsoring Organizations of the Treadway Commission's (COSO) Internal Control-Integrated Framework (the Framework), there are five interrelated components of a company's internal control. Which of the following is NOT among these five components?

• A. Ethical culture
• B. Control activities
• C. Monitoring
• D. Risk assessment

Answer: A

NEW QUESTION 27
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