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  1. Home
  2. ACFE
  3. Certified Fraud Examiner - Fraud Prevention and Deterrence Exam
  4. ACFE.CFE-Fraud-Prevention-and-Deterrence.v2026-03-14.q212
  5. Question 96

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Question 96/212

Glenda. an internal auditor, and Brldgette. an accounts receivable clerk, have had several heated disagreements over accounting procedures and policies. Glenda has just been told that she will be the lead on the company's fraud risk assessment. During the fraud risk assessment. Glenda should:

Correct Answer: D
* Impartiality in Fraud Risk Assessment:
* As the lead on the fraud risk assessment, Glenda must maintain objectivity and avoid the appearance of bias.
* Her history of disagreements with Bridgette creates a potential conflict of interest, which could compromise the assessment's credibility.
* Why Option D is Correct:
* Assigning the accounts receivable department's assessment to another individual eliminates the risk of perceived or actual bias.
* Analysis of Other Options:
* A. Confrontation: Not appropriate during a professional assessment.
* B. Including disagreements: Personal conflicts should not influence risk evaluations.
* C. Automatic high-risk designation: This lacks a factual basis and undermines objectivity.
* Conclusion:Option D ensures objectivity and credibility in the fraud risk assessment.
References:ACFE guidelines on objectivity in fraud risk assessment.

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