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NEW QUESTION 43
The theory of differential association is used frequently lo explain white-collar criminality. Which of the following is NOT one of the assertions or principles of differential association?

• A. Criminal behavior is learned using the same mechanisms as other learning
• B. Criminal behavior is acquired through participation with intimate personal groups.
• C. Criminal behavior is explained by an individual's general needs and values.
• D. Criminal behavior is learned from other people in a process of communication.

Answer: C

 

NEW QUESTION 44
Who is ultimately responsible for responding appropriately to instances of fraud within an organization?

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

Answer: B

 

NEW QUESTION 45
In Ihe context of fraud examination, integrity requires all of the following EXCEPT:

• A. Subordination of desires for personal gain to the interests of clients, employers, and the public
• B. An ability to analyze situations where no professional rules are specifically applicable and determine right from wrong
• C. Independence of mental attitude
• D. Avoidance of differences of opinion

Answer: D

 

NEW QUESTION 46
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

Answer: B

 

NEW QUESTION 47
Jenny is a highly respected employee at XYZ Corp Her husbands gambling addiction has caused them to have a significant amount of debt Jenny begins stealing money from the company to cover her husbands gambling losses. This situation best illustrates which leg of the Fraud Triangle?

• A. Perceived non-shareable financial need
• B. Perceived opportunity
• C. Perceived acquiescence
• D. Rationalization

Answer: A

 

NEW QUESTION 48
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