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1. 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) Differential association theory
B) Social conflict theory
C) Routine activities theory
D) Rational choice theory
2. A professional organization's code of conduct serves which of the following purposes?
A) It replaces the need for individuals to consult their own principles.
B) It offers fewer and less direct solutions to professional ethical dilemmas than might exist under general ethical principles.
C) It functions as a reference and benchmark for ethical guidance.
D) It acts as a substitute for legal and regulatory requirements that apply to the profession.
3. 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 designation of an area as high risk should only occur if the assessment has conclusively revealed that fraud is occurring there.
C) The objective of the assessment is to help the organization identify what makes it most vulnerable to fraud.
D) The assessment should be used to improve employee fraud awareness
4. Which of the following is NOT an effective way to help prevent fraud through the organization's performance measurement and management programs?
A) Including ethics-based metrics as a component of performance evaluations
B) Tying employee compensation to reasonable organizational performance goals
C) Establishing loosely defined job descriptions that allow employees flexibility in their roles
D) Providing regular training to ensure that all employees are sufficiently prepared to perform their tasks
5. A company implements a fraud hotline but does not allow anonymous reporting. What is the MOST likely consequence?
A) Elimination of false allegations
B) Increased reporting rates
C) Fewer tips and reduced reporting effectiveness
D) Reduced employee concerns about retaliation
Solutions:
| Question # 1 Answer: D | Question # 2 Answer: C | Question # 3 Answer: B | Question # 4 Answer: D | Question # 5 Answer: C |
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