CFE – Fraud Prevention and Deterrence — Question 42

Which of the following is TRUE regarding the communication of the fraud risk assessment process?

Answer options

• A. The communication should be in the form of a personalized message from the assessment sponsor
• B. The communication should actively encourage employees to participate in the assessment process
• C. The communication should be visibly disseminated throughout the business
• D. All of the above

Correct answer: C

Explanation

The correct answer is C because effective communication of the fraud risk assessment must be visible throughout the business to ensure all employees are aware of the process. While personalized messages and encouragement for participation are beneficial, they do not guarantee the necessary visibility across the organization that C provides.