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ACFE Exam CFE-Fraud-Prevention-and-Deterrence Topic 4 Question 98 Discussion

Actual exam question for ACFE's CFE-Fraud-Prevention-and-Deterrence exam
Question #: 98
Topic #: 4
[All CFE-Fraud-Prevention-and-Deterrence Questions]

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 or was 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.

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Earleen
1 days ago
Absolutely not! The ACFE Code of Professional Ethics strictly prohibits us from making such a misleading statement, even if management requests it. Our integrity as fraud examiners is paramount.
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Brynn
12 days ago
I see your point, but maybe Stevens can provide a disclaimer in the report about the limitations of his examination.
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Hailey
18 days ago
But isn't it unethical to state that the organization is free of fraud without conclusive evidence?
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Brynn
19 days ago
I think Stevens should comply with management's request.
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