1. The Management Antifraud Programs and Controls were released in 2002 as an exhibit to SAS 99. Identify the applicable heading/subheadings from this exhibit.

Question

1.

The Management Antifraud Programs and Controls were released in 2002 as an exhibit to SAS 99. Identify the applicable heading/subheadings from this exhibit.
A. Evaluating antifraud processes and controls: mitigating fraud risks, implementing and monitoring appropriate internal controls, training
B. Creating a culture of honesty and high ethics: setting the tone at the top, creating a positive workplace environment, confirmation
C. Developing an appropriate oversight process: audit committee, internal auditors, independent auditors, SEC auditors
D. Evaluating antifraud processes and controls: identifying and measuring fraud risks, discipline controls, implementing and monitoring appropriate internal controls

Answer 1

Try searching the Association of Certified Fraud Examiners (ACFE) website if you cannot find the answer in your text or other class materials/sources. The Forbes & Economist websites can be a useful research tools as well.