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According to the differential reinforcement theory, behavior is weakened when positive rewards are gained or punishment is avoided
According to the differential reinforcement theory, behavior is weakened when positive rewards are gained or punishment is avoidedA . TrueB . FalseView AnswerAnswer: A
Which of the following is FALSE regarding the fraud risk assessment team?
Which of the following is FALSE regarding the fraud risk assessment team?A . The team members should have experience in gathering and eliciting informationB . The team size should be limited to a maximum of three individuals.C . The team members might include both internal and external sourcesD . The...
Which of the following theories suggests that, when considering the possibility of violating a law. people are likely to ask themselves. "What would my family and friends think if they find out?
Which of the following theories suggests that, when considering the possibility of violating a law. people are likely to ask themselves. "What would my family and friends think if they find out?A . Cognitive theoryB . Social control theoryC . Behavioral theoryD . Routine activities theoryView AnswerAnswer: B
Which of the following statements is TRUE regarding how fraud examiners should exercise professional skepticism during a fraud examination engagement?
Which of the following statements is TRUE regarding how fraud examiners should exercise professional skepticism during a fraud examination engagement?A . Professional skepticism involves maintaining a mindset that no fraud has occurredB . Fraud examiners should not relax their skeptical attitudes even if there are no signs of fraudulent activity.C...
In identifying the inherent fraud risks that could apply to the organization the fraud risk assessment team should discuss
In identifying the inherent fraud risks that could apply to the organization the fraud risk assessment team should discussA . The possibility of management override of controlsB . Risks to the organization's reputationC . The organization's incentive programsD . All of the aboveView AnswerAnswer: D
To be in compliance with the ACFE Code of Professional Ethics, fraud examiners must have:
To be in compliance with the ACFE Code of Professional Ethics, fraud examiners must have:A . A Sufficient skill and knowledge to recognize when additional training or expert guidance is requiredB . An expert level of experience for every circumstance that might be encountered in a fraud examinationC . An...
Which of the following is FALSE regarding a fraud risk assessment?
Which of the following is FALSE regarding a fraud risk assessment?A . The designation of an area as being high risk does not conclusively mean that fraud is occurring thereB . The objective of the assessment is to provide an estimate of the organization s fraud lossesC . The assessment...
Maria conducted a fraud examination that led to a valid confession of guilt from Rita. In Maria's verbal report to her superiors, she stated that, in her opinion. "Rita is guilty of embezzlement." Maria has just violated the ACFE Code of Professional Ethics.
Maria conducted a fraud examination that led to a valid confession of guilt from Rita. In Maria's verbal report to her superiors, she stated that, in her opinion. "Rita is guilty of embezzlement." Maria has just violated the ACFE Code of Professional Ethics.A . TrueB . FalseView AnswerAnswer: B
The findings of the 2018 Report to the Nations include all of the following EXCEPT:
The findings of the 2018 Report to the Nations include all of the following EXCEPT:A . More occupational frauds are committed by women than by men.B . The majority of employees who commit occupational fraud are first-lime offenders.C . The median losses caused by executives are higher than those caused...
According to Diane Vaughan. which of the following factors increases an organization s inherent inclination toward committing crime?
According to Diane Vaughan. which of the following factors increases an organization s inherent inclination toward committing crime?A . Management links employee performance goals with company performance goalsB . Rewards are given to employees who challenge the status quoC . Management seeks out diversity in attitudes and perspectives when hiring...
