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NEW QUESTION 21
ABC. Inc. is a publicly traded, multi-national corporation. Which of the following statements is TRUE regarding the corporate governance requirements that ABC is subject to?
- A. ABC is not required to comply with any corporate governance requirements because it operates in multiple jurisdictions
- B. ABC is subject to the Universal Corporate Governance Act because it is a publicly traded corporation.
- C. ABC must comply with specific listing standards for the stock exchange(s) on which it is listed
- D. ABC is required to comply with G20/OECD Principles of Corporate Governance
Answer: C
NEW QUESTION 22
The objectives of a fraud risk management program include
- A. All of the above
- B. Limiting the damage caused by fraud occurrences
- C. Punishing fraud perpetrators
- D. Proactively identifying fraud risks
Answer: A
NEW QUESTION 23
Which of the following statements is FALSE regarding an organization’s fraud risk management program?
- A. The program must include mechanisms to monitor and identify breaches in compliance.
- B. The responsibility of handling suspected incidents of noncompliance should be delegated to someone outside of the company.
- C. There should be measures in place to address failures in the design or operation of anti-fraud controls, as well as fraud occurrences
- D. Formal sanctions for intentional noncompliance should be well-publicized throughout the company
Answer: B
NEW QUESTION 24
Jody has been working at ABC Corp. for ten years. He steals funds from the company and tells himself that the company owes it to him for his “unrewarded hard work and loyalty” This situation BEST illustrates which leg of the Fraud Triangle?
- A. Rationalization
- B. Lack of personal Integrity
- C. Perceived non-shareable financial need
- D. Perceived opportunity
Answer: A
NEW QUESTION 25
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