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Which of the following criminological theories states that individuals make a conscious decision to commit a crime and that crime can be deterred by reducing opportunities for criminal activity and increasing an individual's personal risk of being caught and punished?
Which of the following criminological theories states that individuals make a conscious decision to commit a crime and that crime can be deterred by reducing opportunities for criminal activity and increasing an individual's personal risk of being caught and punished?A . Routine activities theory B. Differential association theory C. Rational...
During the course of a fraud examination. While, an employee of the ABC Corp.. approaches Blue, a Certified Fraud Examiner (CFE), and tells Blue that she wishes to furnish information in confidence.
During the course of a fraud examination. While, an employee of the ABC Corp.. approaches Blue, a Certified Fraud Examiner (CFE), and tells Blue that she wishes to furnish information in confidence. Blue also is employed by the ABC Corp. Blue should:A . Tell White that she will try to...
Which of the following should Peter do with regard to these findings?
During an external audit of an organization's financial statements. Peter, the external auditor, uncovers significant internal control deficiencies at the audit client's organization. He believes these deficiencies could result in a material misstatement of the financial statements . Which of the following should Peter do with regard to these findings?A...
Which of the following is NOT among these five components?
According to the Committee of Sponsoring Organizations of the Treadway Commission's (COSO) Internal Control-integrated Framework (the Framework), there are five interrelated components of a company's internal control . Which of the following is NOT among these five components?A . Monitoring B. Control environment C. Independent oversight D. Information and communicationView...
Employee support programs are a fraud prevention mechanism that addresses which leg of the Fraud Triangle
Employee support programs are a fraud prevention mechanism that addresses which leg of the Fraud TriangleA . Rationalization B. Lack of integrity C. Opportunity D. PressureView AnswerAnswer: D
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 TRUE regarding prosecutions of white-collar criminals?
Which of the following is TRUE regarding prosecutions of white-collar criminals?A . Only a small percentage of perpetrators are punished when an organization deals with a fraud case internally. B. Most fraud cases are only handled internally and are not referred to law enforcement for prosecution C. The primary reason...
Professional auditing standards suggest that auditors incorporate an "element of predictability" in the selection of auditing procedures to be performed so that they ensure the same areas are tested in the same manner during each audit.
Professional auditing standards suggest that auditors incorporate an "element of predictability" in the selection of auditing procedures to be performed so that they ensure the same areas are tested in the same manner during each audit.A . True B. FalseView AnswerAnswer: B
Stevens, a Certified Fraud Examiner (CFE), was hired to conduct a fraud examination at ABC Company. His examination did not reveal any conclusive evidence that fraud had occurred or was occurring. Consequently, ABC's management asked Stevens to state in his official examination report that the organization is free of fraud as a means of assuring the board of directors that the company's anti-fraud controls were effective. Under the ACFE Code of Professional Ethics. Stevens is permitted to comply with management's request based on the findings of his examination.
Stevens, a Certified Fraud Examiner (CFE), was hired to conduct a fraud examination at ABC Company. His examination did not reveal any conclusive evidence that fraud had occurred or was occurring. Consequently, ABC's management asked Stevens to state in his official examination report that the organization is free of fraud...
Which of the following Is FALSE regarding a fraud risk assessment?
Which of the following Is FALSE regarding a fraud risk assessment?A . The assessment team should consider how employees behave as part of Its assessment B. The assessment should be used to improve employee fraud awareness. C. The designation of an area as being high risk does not conclusively mean...
