Stevens, a Certified Fraud Examiner (CFE), was hired to conduct a fraud examination at ABC Company. His examination did not reveal any conclusive evidence that fraud had occurred orwas occurring. Consequently, ABC's management asked Stevens to state in his official examination report that the organization is free of fraud as a means of assuring the board of directors that the company's anti-fraud controls were effective. Under the ACFE Code of Professional Ethics.
Stevens is permitted to comply with management's request based on the findings of his examination.

• A. True
• B. False

Article II of the ACFE Code of Professional Ethics prohibits illegal or unethical conduct, but It allows exceptions for unknowing violations of the law.

• A. True
• B. False

A fraud examiner discovers evidence suggesting possible misconduct by a senior executive. The examiner's supervisor instructs him to stop investigating and destroy his working papers. What should the examiner do?

• A. Ignore the evidence because it involves senior management
• B. Follow instructions because management has authority over the investigation
• C. Destroy the working papers after documenting the request
• D. Preserve the evidence and act in accordance with professional and legal obligations

Which of the following factors increases an organization's inherent inclination toward committing crime according to Diane Vaughan's research?

• A. Management rewards employees who challenge how the company functions.
• B. Management encourages employee loyalty through social functions.
• C. Management separates employee performance goals from company performance goals.
• D. Management seeks diversity in attitudes and perspectives when hiring employees.

XYZ. Inc. is a publicly traded, multi-national corporation. Which of the following statements is TRUE regarding the corporate governance requirements that XYZ is subject to?

• A. XYZ must comply with the various laws and regulations in the countries in which it operates
• B. XYZ is subject to the Universal Corporate Governance Act because it is a publicly traded corporation.
• C. XYZ is not required to comply with any corporate governance requirements because it operates in multiple jurisdictions
• D. XYZ is required to comply with G20'OECD Principles of Corporate Governance.