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CFE Exam Fraud Prevention And Deterrence With Verified Solutions 2024
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CFE Exam Fraud Prevention And Deterrence With Verified Solutions 2024
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CFE Exam Fraud Prevention AndDeterrence With Verified Solutions 2024
effective btraining bprograms b- bcorrect banswer.U.S. bCorporate bSentencing bGuideline
bmakes bthem bnecessary, balso bperiodically b& bappropriately bcommunicate bprogram's
bcompliance brequirements b& bprocedures bto ball bemployees baffected bby bthe bprogram,
bincluding bupper-level bpersonnel
- bprograms: binform bemployees babout bcompany's bstance bon bcorporate bcompliance band
babout bwhat bkinds bof bacts band bomissions bare bprohibited bby bthe blaw band bby bthe
borganization.
information band bcommunication b- bcorrect banswer.component bof bCOSO's bInternal
bControl-Integrated bFramework: bexchange bof binfo bso bemployees bcan bcarry bout btheir
binternal bcontrol bresponsibilities band bachieve bthe borganization's bobjectives
organization's bprinciples:
• bobtain bor bgenerate b& buse brelevant, bquality binfo bto bsupport bthe bfunctioning bof binternal
bcontrol.
• binternally bcommunicate binfo, blike bobjectives b& bresponsibilities bfor binternal bcontrol,
bnecessary bto bsupport bthe bfunctioning bof binternal bcontrol.
• bcommunicate bwith bexternal bparties bon bmatters baffecting bthe bfunctioning bof binternal
bcontrol.
gathering binformation bduring ba bfraud brisk bassessment b- bcorrect banswer.• bInterviews:
beffective bway bto bconduct bcandid bone-on-one bconversations bwith bemployees
• bFocus bgroups: benable bthe bassessor bto bobserve bthe binteractions bamong ba bgroup bof
bemployees bas bthey bcollectively bdiscuss ba bquestion bor bissue
• bSurvey: belectronic bor bpaper bquestionnaires b, banonymous bor bdirectly battributable bto
bparticipants
• bAnonymous bfeedback bmechanisms: bmeans bfor banonymous bemployee bsuggestions bor
bresponses
differential breinforcement btheory b- bcorrect banswer.people blearn bsocial bbehavior bby
boperant bconditioning, bbehavior bcontrolled bby bstimuli bthat bfollow bthe bbehavior
- bBehavior bis breinforced bwhen bpositive brewards bare bgained bor bpunishment bis bavoided
b(negative breinforcement)
- bbehavior bis bweakened bby bnegative bstimuli b(punishment) band bloss bof breward b(negative
bpunishment)
,- bdeviant bor bcriminal bbehavior bis bbegun bor bpersists bdepends bon bthe bdegree bto bwhich bit
bhas bbeen brewarded bor bpunished band bthe brewards bor bpunishments battached bto bits
balternatives.
social bcontrol btheory b- bcorrect banswer.institutions bof bthe bsocial bsystem btrain band bpress
bpeople binto bpatterns bof bconformity. b
-Schools: badjustment bin bsociety
- bpeers: bethos bof bsuccess b& bconventional bbehavior
- bparents: blaw-abiding bhabits bin btheir byoungsters, beven bif bthemselves bsometimes bviolate
bthe brules
thesis: bto bextent bperson bfails bto bbecome battached bto bthe bvariety bof bcontrol bagencies bof
bthe bsociety, bhis bchances bof bviolating bthe blaw bare bincreased.
- b"assumes bthe bbond bof baffection bfor bconventional bpersons bis ba bmajor bdeterrent bto
bcrime. bThe bstronger bthis bbond, bthe bmore blikely bthe bperson bis bto btake bit binto baccount
bwhen band bif bhe bcontemplates ba bcriminal bact." b
- b"What bwill bmy bspouse—or bmy bmother band bfather—think bif bthey bfind bout?"
theory bof bdifferential bassociation b- bcorrect banswer.developed bby bcriminologist bEdwin
bSutherland:
(1) bcriminal bbehavior bis blearned
(2) blearned bfrom bother bpeople bby bcommunication
(3) bcriminal bbehavior bis bacquired bthrough bparticipation bwith bintimate bpersonal bgroups
(4) bthe blearning bprocess bincludes bthe bshaping bof bmotives, bdrives, brationalizations, band
battitudes
(5) bmotives bare blearned bfrom bdefinitions bof blegal bcodes bas bbeing bfavorable bor
bunfavorable
(6) bperson bbecomes ba bcriminal bbecause bof bexcess bof bdefinitions bfavorable bto bviolation
bof bthe blaw bover bdefinitions bunfavorable bto bviolation bof bthe blaw
(7) bdifferential bassociation bmay bvary bin bfrequency, bduration, bpriority, band bintensity
(8) blearning bcriminal bbehavior binvolves ball bthe bmechanisms bof bother blearning
(9) blearning bdiffers bfrom bpure bimitation
(10) bwhile bcriminal bbehavior bis ban bexpression bof bgeneral bneeds band bvalues, bit bis bnot
bexplained bby bthese bneeds band bvalues
"Why bPeople bObey bthe bLaw" b- bcorrect banswer.Tom bTyler bconducted ba bstudy b(called bthe
bChicago bStudy) bto btest bthe bconcept bthat bif bthe bauthorities bhave blegitimacy, bthe bpublic
bwill bobey bthe blaw
- bresults: bpeople bgenerally bhave ba bhigh blevel bof bnormative bcommitment bto babide bby bthe
blaw
- bfelt bbreaking blaw bwas bmorally bwrong band blaws bshould bbe bobeyed beven bif bdon't bagree
bwith bthem. b
- bAuthorities bwho bcan btap binto band bencourage bthose bviews bwill binspire bcompliance
- bemployees bwith ba bstrong bsense bof bloyalty bto btheir bemployer bwill bnot bviolate bcompany
bpolicies bbecause bwould bbe ba bbetrayal bto bthe bcompany.
,Legitimacy b- bcorrect banswer.essential bin bgiving bgovernments b& bleaders bauthority. b-
bauthorities bhave blegitimacy, bpublic bwill bobey blaw
- bmaximize bcompliance b& bminimize bhostility btoward blaws b& brules, bgain blegitimacy bin
beyes bof bpublic
Skinner b- bcorrect banswer.behavior bis bmost beffectively bmodified bby bmanaging b&
bmodifying bdesires bthrough breinforcement
- breplace bdestructive bbehaviors bwith bproductive bones binstead bof bpunishing ban bexisting
bimpulse.
- bbehavioral bstudies bshow bpunishment bis bthe bleast beffective bmethod bof bchanging
bbehavior.
- bpunishing: btemporary bsuppression bof bbehavior, bbut bonly bwith bconstant bsupervision
band bapplication, bloses bbecause bprovides bnegative bconsequences—administering
bpenalties band btaking baway bdesirables.
behaviorist bview bof bthe bworkplace b- bcorrect banswer.Emotions bare ba bpredisposition bfor
bpeople's bactions. b- bemotional bassociations bare bimportant bfactors bin bconditioning
bbehavior, bassociations bcan bbe bmanipulated bin bconditioning bthe bbehavior
- bmanagers bcan bmodify bemployee's bbad bemotional bcircumstance bwith badequate
bcompensation band brecognition bof bworkers' baccomplishments. b
- bIncentive bprograms b& btask-related bbonuses: bemployees bwho bfeel bchallenged b&
brewarded bby btheir bjobs bwill bproduce bmore bwork bat ba bhigher bquality band bare bless blikely
bto bviolate bthe blaw.
U.S. bCorporate bSentencing bGuidelines b- bcorrect banswer.designed bto bprovide bincentives
bfor borganizations bto bmaintain binternal bmechanisms bfor bpreventing, bdetecting, band
breporting bcriminal bconduct
- bsuggest breduction bof bfines bfor borganizations bthat bhave beffective bcompliance bprograms.
- bonly bapply bin bU.S. bfederal bcourts, bnot bstate bcourts
- bFederal bjudges bmust bconsider bit bwhen bsentencing, bbut bnot brequired bto bsentence
bwithin bthe brange bset.
- bjudges bare bstill brequired bto bexamine bthe badequacy bof ba bcompany's bcompliance band
bethics bprogram.
- borganization bpay bfull brestitution bto bvictims bof bthe bcrime bto bremedy bthe bharm bcaused bby
bthe boffense.
profit bpressure b- bcorrect banswer.Charles bMcCaghy: b"the bsingle bmost bcompelling bfactor
bbehind bdeviance bby bindustry, bwhether bit bbe bprice bfixing, bthe bdestruction bof bcompetition,
bor bthe bmisrepresentation bof ba bproduct"
Clinard band bYeager: bcertain bindustries bhave bsevere bcompetition b& bstrong bprofit bdrives
bdue bto bdemands bfor bcontinual bdevelopment bof bnew bproducts bthat bthey bmight bfeel
bpressured bto bfalsify btest bdata, bmarket bnew bproducts bbefore btheir bfull beffects bare bknown,
bor bengage bin bunethical bsales btechniques bthat bcan bhave bdisastrous beffects bon bhuman
bbeings band bthe benvironment.
, "white-collar" b- bcorrect banswer.Albert bJ. bReiss, bJr. b& bAlbert bBiderman: b"crime bviolations
bare bthose bviolations bof blaw bto bwhich bpenalties bare battached bthat binvolve bthe buse bof ba
bviolator's bposition bof beconomic bpower, binfluence, bor btrust bin bthe blegitimate beconomic bor
bpolitical binstitutional border bfor bthe bpurpose bof billegal bgain, bor bto bcommit ban billegal bact bfor
bpersonal bor borganizational bgain."
-coined bby bEdwin bH. bSutherland bin bDecember b1939 bduring bhis bpresidential baddress bin
bPhiladelphia bto bthe bAmerican bSociological bSociety
crimes: bantitrust, bsecurities bviolations, bbank bembezzlement b, bcredit bfraud
Crimes bof bthe bMiddle bClasses: bmost bdefendants bare bmales bwith ba bmoderate bsocial
bstatus
- bslightly bmore blikely bto bhave ba bhigh bschool bdiploma b(78 bpercent bvs b69 bpercent) bor ba
bcollege bdegree b(24.7 bpercent bvs b19 bpercent bfor bthe bgeneral bpublic).
loyalty band bfraud b- bcorrect banswer.Diane bVaughan: borganizations bcan bbe bcriminogenic
bbecause bthey bencourage bloyalty
- bcauses bcompany bpersonnel bto bperceive bthat bthe borganization bmight bbe bworth
bcommitting bcrime bfor b- buse bof bformal b& binformal brewards b& bpunishments, bsocial
bactivities b& bpressures bto bparticipate, blink ban bemployee's bneeds b& bgoals bto bcompany's
bsuccess. b
- bcompany bachieves bits bgoals, bemployees bprosper. b- binterests bof ban borganization band
bits bemployees bcoincide, band bsets bthe bstage bfor bunlawful bconduct bby bindividuals bon bthe
borganization's bbehalf.
the breasons bare bthat:
• borganization brecruit band battract bsimilar bindividuals.
• bRewards bare bgiven bout bto bthose bwho bdisplay bcharacteristics bof bthe b"company bman."
• blong-term bloyalty bis bencouraged bthrough bcompany bretirement band bbenefits.
• bLoyalty bis bencouraged bthrough bsocial binteraction, bsuch bas bcompany bparties band bsocial
bfunctions.
• bFrequent btransfers band blong bworking bhours bencourage bisolation bfrom bother bgroups.
• bSpecialized bjob bskills bcan bdiscourage bpersonnel bfrom bseeking bemployment
belsewhere.
repeat boffenders b- bcorrect banswer.vast bmajority b(87%) bof bemployees bwho bcommit
boccupational bfraud bare bfirst-time boffenders
-about b82% bhad bnever bpreviously bbeen bpunished bor bterminated bby ban bemployer bfor
bfraud bor babuse.
organizational bstructure b- bcorrect banswer.Complex bcompanies bprovide ba bstructure bthat
bcan bfoster bmisbehavior.
- bisolate bthose bsettings bin bdepartments band bin blocations baround ba bcity, ba bcountry, bor bthe
bworld
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