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Which of the following criminological theories asserts that the three elements that have the most influence on crime are the availability of suitable targets, absence of capable guardians, and presence of motivated offenders?
Which of the following criminological theories asserts that the three elements that have the most influence on crime are the availability of suitable targets, absence of capable guardians, and presence of motivated offenders?A . Rational choice theory B. Differential association theory C. Routine activities theory D. Social control theoryView AnswerAnswer:...
Management at ABC Corp. is assessing the company's ethical tone and how it affects the organization's fraud risk. To most effectively reinforce an anti-fraud culture, management should:
Management at ABC Corp. is assessing the company's ethical tone and how it affects the organization's fraud risk. To most effectively reinforce an anti-fraud culture, management should:A . Use a checklist of initiatives to make sure all the elements of a strong tone at the top are in place B....
In the area of criminological theory, deterrence is the theory that tries to prevenl crime by using the threat of criminal sanctions.
In the area of criminological theory, deterrence is the theory that tries to prevenl crime by using the threat of criminal sanctions.A . True B. FalseView AnswerAnswer: A
Which of the following is NOT included in G20/OECD Principles of Corporate Governance (the Principles)?
Which of the following is NOT included in G20/OECD Principles of Corporate Governance (the Principles)?A . Guidance regarding appropriate board structures, responsibilities, and procedures B. Support for establishing stronger protection for foreign shareholders than for domestic shareholders C. A request that governments have in place an appropriate framework to support...
Reporting known incidents of fraud to law enforcement can be an effective fraud prevention mechanism.
Reporting known incidents of fraud to law enforcement can be an effective fraud prevention mechanism.A . True B. FalseView AnswerAnswer: A
According to the 2020 Report to the Nations, which of the following is the MOST COMMON method by which frauds are detected?
According to the 2020 Report to the Nations, which of the following is the MOST COMMON method by which frauds are detected?A . Internal audit B. Confession C. Tips D. External auditView AnswerAnswer: C
Benjamin, a Certified Fraud Examiner (CFE). was contacted regarding an engagement to investigate a complex money laundering case spanning numerous international jurisdictions and involving multiple cutting-edge technologies. Benjamin had previously attended a seminar on investigating money laundering schemes, but he had no other training or experience in such cases. However, he accepted the engagement and chose to conduct the work himself. Benjamin's conduct would likely be a violation of the ACFE Code of Professional Ethics.
Benjamin, a Certified Fraud Examiner (CFE). was contacted regarding an engagement to investigate a complex money laundering case spanning numerous international jurisdictions and involving multiple cutting-edge technologies. Benjamin had previously attended a seminar on investigating money laundering schemes, but he had no other training or experience in such cases. However,...
Which of the following is one of the components of the Committee of Sponsoring Organizations of the Treadway Commission's (COSO) Enterprise Risk Management―Integrating with Strategy and Performance?
Which of the following is one of the components of the Committee of Sponsoring Organizations of the Treadway Commission's (COSO) Enterprise Risk Management―Integrating with Strategy and Performance?A . Event avoidance B. Risk tolerance C. Compliance D. Review and revisionView AnswerAnswer: C
Which of the following is NOT a responsibility of the organization's board of directors?
Which of the following is NOT a responsibility of the organization's board of directors?A . Serving as the intermediaries between shareholders and management B. Acting as guardians of the organization's resources and assets C. Directing employees to execute business activities D. Assessing the strategy and underlying purpose of management's decisions...
Which of the following statements about the fraud risk assessment process Is MOST ACCURATE?
Which of the following statements about the fraud risk assessment process Is MOST ACCURATE?A . The fraud risk assessment can be effectively conducted by people inside or outside of the organization. B. To ensure the independence of the team members, a fraud risk assessment must be conducted by a consultant...
