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NEW QUESTION 24 Which of the following statements regarding best practices that organizations can take to protect and support whistleblowers is MOST ACCURATE?

• A. Organizations should implement a clear whistleblower policy that lists out every type of misconduct that has ever been reported at the company.
• B. Organizations should establish formal consequences that are to be imposed upon employees at the company who retaliate against a whistleblower.
• C. Organizations should publicize their whistleblower procedures internally but should avoid communicating any procedural information to parties outside of the organization.
• D. Organizations should emphasize that rules regarding whistleblower protections are only intended for lower level employees who might be more vulnerable to retaliation.

Answer: B   NEW QUESTION 25 In response to a risk identified during a fraud risk assessment, management decides to purchase fidelity insurance to help protect the company against the associated risk of loss This response is known as:

• A. Avoiding the risk
• B. Assuming the risk
• C. Transferring the risk
• D. Mitigating the risk

Answer: C   NEW QUESTION 26 Green, a Certified Fraud Examiner (CFE). had an ethical dilemma regarding her business contract with her professional partners. Which of the following sources of guidance would be considered the lowest level of reference to help Green in determining the most ethical course of action?

• A. Guidance from her family and friends
• B. Contract law
• C. Philosophical principles related to ethics
• D. The ACFE Code of Professional Ethics

Answer: B   NEW QUESTION 27 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 28 Open-door management policies are a fraud prevention mechanism that addresses which leg of the Fraud Triangle?

• A. Lack of integrity
• B. Opportunity
• C. Pressure
• D. Willingness

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