_____________Is the criminological theory that presents crime as a conscious decision that can be deterred by reducing opportunities for criminal activity and increasing the personal risk to an Individual of being caught and punished.

• A.Differential association theory
• B.Routine activities theory
• C.Justification of action theory
• D.Rational choice theory

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According to Diane Vaughan, which of the following factors increases an organization's inherent inclination toward committing crime?

• A.Management seeks out diversity in attitudes and perspectives when hiring employees
• B.Rewards are given to employees who challenge the status quo
• C.Management links employee performance goals with company performance goals
• D.All of the above

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Which of the following is a detective anti-fraud control?

• A.Fraud awareness training
• B.Separation of duties
• C.Hiring policies and procedures
• D.Independent reconciliations

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Rhys, a Certified Fraud Examiner (CFE), was hired to conduct a fraud examination at Marvel Company. His examination did not reveal any conclusive evidence that fraud had occurred or was occurring. Consequently, Marvel's management asked Rhys to state in his official examination report that the company is free of fraud as a means of assuring the board of directors that the company's anti-fraud controls were effective. Which of the following is TRUE regarding the ACFE Code of Professional Ethics in this situation?

• A.The ACFE Code of Professional Ethics allows Rhys to comply with management's request only if he can find another CFE to co-sign his report.
• B.The ACFE Code of Professional Ethics absolutely prohibits Rhys from complying with management's request.
• C.The ACFE Code of Professional Ethics allows Rhys to comply with management's request only if the company has liability insurance to cover an incorrect assertion.
• D.The ACFE Code of Professional Ethics allows Rhys to comply with management's request without limitations.

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Who is ultimately responsible for responding appropriately to instances of fraud within an organization?

• A.Internal auditors
• B.The audit committee
• C.General counsel
• D.Management

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