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NEW QUESTION 54 Jones, an accounting manager for a software company, wants to improve her team's adherence to the company's formal accounting policies and procedures and reduce the number of process exceptions they experience. According to behaviorist theories, which of the following options would be the most effective way for Jones to condition her staff to follow the company's formal accounting processes?

• A. Take away a day of paid time off for each process exception.
• B. Publicly call out and criticize employees who deviate from the formal processes.
• C. Offer a bonus to anyone who experiences no process exceptions for ninety days-
• D. Demote employees who do not adhere to the expected processes.

Answer: C   NEW QUESTION 55 Blue. Inc. is a specialty retailer of customized shipping containers. The company receives a very large order from Green Company, a new customer from a country that is known to have high corruption risks. Which of the following is MOST ACCURATE regarding the due diligence procedures Blue should perform on Green before proceeding with this transaction?

• A. Blue should perform the same level of due diligence as it would for any other customer to avoid claims of discrimination.
• B. Blue does not need to undertake any specific due diligence procedures for this transaction.
• C. Blue only needs to undertake due diligence procedures if Green is requesting to pay on credit.
• D. Blue should consider Green's expected purchasing pattern and method of payment in determining whether to accept the transaction.

Answer: D   NEW QUESTION 56 Based on research regarding the criminogenic nature of organizations, employees with strong personal values and ethics will always disobey a superior's direct order to engage in fraudulent behavior, despite an inherent desire to obey authority figures.

• A. Flase
• B. True

Answer: A   NEW QUESTION 57 Which of the following Is one of the components of the Committee of Sponsoring Organizations of the Treadway Commission's (COSO) Enterprise Risk Management-Integrating with Strategy and Performance?

• A. Independent monitoring
• B. Operating environment
• C. Governance and culture
• D. Risk tolerance

Answer: A   NEW QUESTION 58 ......