Câu 21: CFE - Fraud Prevention: Certified Fraud Examiner - Fraud Prevention

Which of the following is FALSE regarding a fraud risk assessment?

1. A. The objective of the assessment is to provide an estimate of the organization’s fraud losses — đáp án hiện tại
2. B. The designation of an area as being high risk does not conclusively mean that fraud is occurring there
3. C. The assessment should be used to improve employee fraud awareness
4. D. The assessment team should consider how employees behave as part of its assessment