There Are No Generally-Accepted, Published Professional Protocols Available to Guide

question 38

Multiple Choice

There are no generally-accepted, published professional protocols available to guide fraud investigators in conducting investigations because:

• A) The laws surrounding investigations of this type do not allow for protocols to be established.
• B) The specific way in which a given investigation is conducted is determined by the objectives of the investigation.
• C) GAAP provides suitable protocols.
• D) The American Association of Fraud Examiners currently has protocols being validated by the U.S. District Court of Appeals.

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Definitions:

Line Structures

The most straightforward organizational structure, comprising direct lines of authority from the top manager to subordinate employees.

Decision Making

The process of making choices by identifying a decision, gathering information, and assessing alternative resolutions.

Line Structure

The simplest organizational structure, in which direct lines of authority extend from the top manager to the lowest level of the organization.