Maria conducted a fraud examination that led to a valid confession of guilt from Rita. 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.

1. A. True
2. B. False

Correct Answer: B

In a company with all of the following parties, who should have primary responsibility for the oversight of the organization s compliance program?

1. A. The board of directors
2. B. General counsel
3. C. Internal audit
4. D. The chief ethics officer

Correct Answer: A

According to behaviorists such as B F Skinner, which of the following scenarios is mostly likely to occur when an undesired behavior is punished?

1. A. The behavior will be permanently suppressed
2. B. The behavior will return when punishment ceases
3. C. The behavior will occur more frequently.
4. D. The behavior will not be affected by the punishment

Correct Answer: A

A report by a fraud examiner is privileged from disclosure by anyone other than the client

1. A. True
2. B. False

Correct Answer: A

Blue, a Certified Fraud Examiner (CFE). had an ethical dilemma regarding the contract governing one of his professional engagements. Which of the following sources of guidance would be considered the lowest level of reference to help Blue in determining the most ethical course of action?

1. A. Contract law
2. B. The handling of similar situations by individuals he respects
3. C. Moral philosophical principles
4. D. The ACFE Code of Professional Ethics

Correct Answer: B