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Exam CFE - Fraud Prevention All Questions

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Exam CFE - Fraud Prevention topic 1 question 166 discussion

Actual exam question from ACFE's CFE - Fraud Prevention
Question #: 166
Topic #: 1
[All CFE - Fraud Prevention Questions]

Which of the following is TRUE regarding International Standard on Auditing (ISA) 240?

  • A. ISA 240 creates requirements for the board of directors regarding the establishment of a holistic fraud risk management program.
  • B. ISA 240 provides guidance regarding the auditor's responsibility to consider fraud in an audit of financial statements.
  • C. ISA 240 establishes auditors as being primarily responsible for implementing anti-fraud internal controls within an organization.
  • D. ISA 240 requires auditors to effectively educate the staff about the risk of fraud within the audited organization.
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Suggested Answer: B 🗳️
by vynyfulu at April 5, 2025, 12:42 p.m.

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