CFE – Fraud Prevention and Deterrence — Question 80

Which of the following is TRUE regarding the reporting of the fraud risk assessment results?

Answer options

• A. The fraud risk assessment report should be delivered in a style most suited to the language of the business
• B. The fraud risk assessment report should contain a detailed, comprehensive list of every assessment finding
• C. A fraud risk assessment report should reflect the assessment team’s subjective perspective regarding the risks identified
• D. All of the above

Correct answer: A

Explanation

Option A is correct because the report should be tailored to the audience's understanding. Option B is incorrect as a report does not need to list every single finding in detail but rather focus on key insights. Option C is also incorrect since a report should remain objective and not reflect personal biases.