In response to an employee's failure to meet performance expectations, a manager demotes the employee to a junior-level position. This is an example of what type of behavioral response?

• A.Positive reinforcement
• B.Negative reinforcement
• C.Punishment
• D.None of the above

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The Committee of Sponsoring Organizations of the Treadway Commission (COSO) defines____________ as
"a process, effected by an entity's board of directors, management, and other personnel, designed to provide reasonable assurance regarding the achievement of objectives relating to operations, reporting, and compliance."

• A.Corporate compliance
• B.Fraud risk management
• C.Risk assessment
• D.Internal control

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Based on research regarding the criminogenic nature of organizations, employees with strong personal values and ethics will always disobey a superior's direct order to engage in fraudulent behavior, despite an inherent desire to obey authority figures.

• A.True
• B.Flase

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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.Create an environment in which employees feel safe challenging management's decisions
• C.implement two separate sets of ethics policies, one for management and one for employees
• D.All of the above

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Which of the following choices is an example of an anti-fraud control that is primarily preventive in nature?

• A.Continuous audit techniques
• B.Proactive data analysis techniques
• C.Employee background checks
• D.Whistleblower hotline

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