Question 1

The pending lawsuits in the notes to the financial statements of 10-Ks of most corporations are most likely all of the following except:

Accepted Answer

A)  anti-trust actions. 
B)  intellectual property infringements. 
C)  tax claims. 
D)  RICO activities. 
A)  anti-trust actions. 
B)  intellectual property infringements. 
C)  tax claims. 
D)  RICO activities. D

Question 2

Regarding crimes like fraud, do Federal law allows organizations to be prosecuted in a manner similar to individuals?

Accepted Answer

A)  No. 
B)  Yes. 
C)  No, but international law does. 
D)  Only if they are the party with the deep pockets in the case. 
A)  No. 
B)  Yes. 
C)  No, but international law does. 
D)  Only if they are the party with the deep pockets in the case. B

Question 3

RICO typically addresses which of the following activities?

Accepted Answer

A)  environmental issues 
B)  workplace issues such as lost wages, disability, and wrongful death. 
C)  costs and lost profits associated with construction delays. 
D)  money laundering. 
A)  environmental issues 
B)  workplace issues such as lost wages, disability, and wrongful death. 
C)  costs and lost profits associated with construction delays. 
D)  money laundering. D

Question 4

According to Hollinger and Clark's research, which of the following are least likely to engage in illegal behavior in the workplace?

Accepted Answer

A)  younger workers. 
B)  older workers. 
C)  employees that feel they are exploited. 
D)  dissatisfied workers. 
A)  younger workers. 
B)  older workers. 
C)  employees that feel they are exploited. 
D)  dissatisfied workers.

Question 5

Perceived opportunity is necessary so that the perpetrator of a fraud can make his illegal behavior intelligible to him and maintain his concept of himself as a trusted person.

Accepted Answer

A) True 
 B)False

Question 6

With respect to security controls, Hollinger and Clark discovered that most employees regarded these measures to be

Accepted Answer

A)  targeted toward external security. 
B)  targeted toward internal security. 
C)  part of increasing morale. 
D)  part of organizational trust communication. 
A)  targeted toward external security. 
B)  targeted toward internal security. 
C)  part of increasing morale. 
D)  part of organizational trust communication.

Question 7

Which of the following individuals theorized that the learning of criminal activity usually occurred within intimate personal groups?

Accepted Answer

A)  Donald Cressey 
B)  Steve Albrecht 
C)  Edwin Sutherland 
D)  Richard Hollinger and John Clark 
A)  Donald Cressey 
B)  Steve Albrecht 
C)  Edwin Sutherland 
D)  Richard Hollinger and John Clark

Question 8

Cressey's conjuncture of events basically says that all three elements must be present for the trust violation to occur. These events are:

Accepted Answer

A)  no fraud prevention program is available, the offender lacks a conscience, employees are friends with customers. 
B)  perceived non-shareable financial problem, perceived opportunity, and the ability to rationalize. 
C)  the perpetrator is not married, is a male, and needs to buy a car or other large asset. 
D)  there are no witnesses to the crime, the individual has a strong challenge to beat the system, and the individual has a gambling problem. 
A)  no fraud prevention program is available, the offender lacks a conscience, employees are friends with customers. 
B)  perceived non-shareable financial problem, perceived opportunity, and the ability to rationalize. 
C)  the perpetrator is not married, is a male, and needs to buy a car or other large asset. 
D)  there are no witnesses to the crime, the individual has a strong challenge to beat the system, and the individual has a gambling problem.

Question 9

Hollinger and Clark asserted that management must pay attention to all of the following aspects of policy development except::

Accepted Answer

A)  continuous dissemination of positive information reflective of the company's policies. 
B)  enforcement of sanctions. 
C)  substantially increasing the internal security presence. 
D)  publicizing the sanctions. 
A)  continuous dissemination of positive information reflective of the company's policies. 
B)  enforcement of sanctions. 
C)  substantially increasing the internal security presence. 
D)  publicizing the sanctions.

Question 10

In order to win an award for damages for negligence, the injured party must prove liability and damages.

Accepted Answer

A) True 
 B)False

Question 11

For purposes of defining occupational fraud and abuse, employees include only top or middle managers.

Accepted Answer

A) True 
 B)False

Question 12

Cressey called embezzlers "temptation violators."

Accepted Answer

A) True 
 B)False

Question 13

In general, increasing the perception of detection may be the best way to deter employee theft, while increasing the sanctions that are imposed on occupational fraudsters will have a limited effect.

Accepted Answer

A) True 
 B)False

Question 14

Violations of ascribed obligations have historically proved to be strong motivators of financial crimes.

Accepted Answer

A) True 
 B)False

Question 15

Analyze the role of corporate governance mechanisms in fraud prevention.

Accepted Answer

Ethics and fraud prevention at the organ

Question 16

Rationalizations of long-term violators in Cressey's study included all of the following except:

Accepted Answer

A)  they were embezzling to keep their families from shame, disgrace, or poverty. 
B)  they were embezzling because theirs was a case of necessity. 
C)  their co-workers encouraged them to do it. 
D)  they were embezzling because their employers were dishonest and needed to be fleeced. 
A)  they were embezzling to keep their families from shame, disgrace, or poverty. 
B)  they were embezzling because theirs was a case of necessity. 
C)  their co-workers encouraged them to do it. 
D)  they were embezzling because their employers were dishonest and needed to be fleeced.

Question 17

Which of the following is not one of the four common elements of occupational fraud and abuse first identified by the Association of Certified Fraud Examiners in 1996?

Accepted Answer

A)  The activity costs the employing organization assets, revenues, or reserves. 
B)  The activity violates the employee's fiduciary duties to the organization. 
C)  The activity is clandestine. 
D)  The activity is restricted to corporate executives. 
A)  The activity costs the employing organization assets, revenues, or reserves. 
B)  The activity violates the employee's fiduciary duties to the organization. 
C)  The activity is clandestine. 
D)  The activity is restricted to corporate executives.

Question 18

Discuss the essence of organizational crime.

Accepted Answer

Organizational crimes occur when entitie

Question 19

Explain the relationship between an employee's position and the level of theft according to Hollinger and Clark's research.

Accepted Answer

Hollinger and Clark were able to confirm

Question 20

The element of proximate cause for negligence means the plaintiff must establish that damages resulted from the defendant's breach of duty.

Accepted Answer

A) True 
 B)False

The pending lawsuits in the notes to the financial statements of 10-Ks of most corporations are most likely all of the following except:

Regarding crimes like fraud, do Federal law allows organizations to be prosecuted in a manner similar to individuals?

RICO typically addresses which of the following activities?

According to Hollinger and Clark's research, which of the following are least likely to engage in illegal behavior in the workplace?

Perceived opportunity is necessary so that the perpetrator of a fraud can make his illegal behavior intelligible to him and maintain his concept of himself as a trusted person.

With respect to security controls, Hollinger and Clark discovered that most employees regarded these measures to be

Which of the following individuals theorized that the learning of criminal activity usually occurred within intimate personal groups?

Cressey's conjuncture of events basically says that all three elements must be present for the trust violation to occur. These events are:

Hollinger and Clark asserted that management must pay attention to all of the following aspects of policy development except::

In order to win an award for damages for negligence, the injured party must prove liability and damages.

For purposes of defining occupational fraud and abuse, employees include only top or middle managers.

Cressey called embezzlers "temptation violators."

In general, increasing the perception of detection may be the best way to deter employee theft, while increasing the sanctions that are imposed on occupational fraudsters will have a limited effect.

Violations of ascribed obligations have historically proved to be strong motivators of financial crimes.

Analyze the role of corporate governance mechanisms in fraud prevention.

Rationalizations of long-term violators in Cressey's study included all of the following except:

Which of the following is not one of the four common elements of occupational fraud and abuse first identified by the Association of Certified Fraud Examiners in 1996?

Discuss the essence of organizational crime.

Explain the relationship between an employee's position and the level of theft according to Hollinger and Clark's research.

The element of proximate cause for negligence means the plaintiff must establish that damages resulted from the defendant's breach of duty.

Core Foundation Related to Fraud Examination and Financial Forensics

Careers in Fraud Examination and Financial Forensics

Complex Frauds and Financial Crimes

Cybercrime: Computer and Internet Fraud

Legal, Regulatory, and Professional Environment

Fraud Detection: Red Flags and Targeted Risk Assessment

Detection and Investigations

Effective Interviewing and Interrogation

Using Information Technology for Fraud Examination and Financial Forensics

Cash Receipt Schemes and Other Asset Misappropriations

Cash Disbursement Schemes

Corruption and the Human Factor

Financial Statement Fraud

Consulting, Litigation Support, and Expert Witnesses: Damages, Valuations, and Other Engagements

Remediation and Litigation Advisory Services

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Exam 3: Who Commits Fraud and Why: Criminology and Ethics

The pending lawsuits in the notes to the financial statements of 10-Ks of most corporations are most likely all of the following except:

Regarding crimes like fraud, do Federal law allows organizations to be prosecuted in a manner similar to individuals?

RICO typically addresses which of the following activities?

According to Hollinger and Clark's research, which of the following are least likely to engage in illegal behavior in the workplace?

Perceived opportunity is necessary so that the perpetrator of a fraud can make his illegal behavior intelligible to him and maintain his concept of himself as a trusted person.

With respect to security controls, Hollinger and Clark discovered that most employees regarded these measures to be

Which of the following individuals theorized that the learning of criminal activity usually occurred within intimate personal groups?

Cressey's conjuncture of events basically says that all three elements must be present for the trust violation to occur. These events are:

Hollinger and Clark asserted that management must pay attention to all of the following aspects of policy development except::

In order to win an award for damages for negligence, the injured party must prove liability and damages.

For purposes of defining occupational fraud and abuse, employees include only top or middle managers.

Cressey called embezzlers "temptation violators."

In general, increasing the perception of detection may be the best way to deter employee theft, while increasing the sanctions that are imposed on occupational fraudsters will have a limited effect.

Violations of ascribed obligations have historically proved to be strong motivators of financial crimes.

Analyze the role of corporate governance mechanisms in fraud prevention.

Rationalizations of long-term violators in Cressey's study included all of the following except:

Which of the following is not one of the four common elements of occupational fraud and abuse first identified by the Association of Certified Fraud Examiners in 1996?

Discuss the essence of organizational crime.

Explain the relationship between an employee's position and the level of theft according to Hollinger and Clark's research.

The element of proximate cause for negligence means the plaintiff must establish that damages resulted from the defendant's breach of duty.

Core Foundation Related to Fraud Examination and Financial Forensics

Careers in Fraud Examination and Financial Forensics

Complex Frauds and Financial Crimes

Cybercrime: Computer and Internet Fraud

Legal, Regulatory, and Professional Environment

Fraud Detection: Red Flags and Targeted Risk Assessment

Detection and Investigations

Effective Interviewing and Interrogation

Using Information Technology for Fraud Examination and Financial Forensics

Cash Receipt Schemes and Other Asset Misappropriations

Cash Disbursement Schemes

Corruption and the Human Factor

Financial Statement Fraud

Consulting, Litigation Support, and Expert Witnesses: Damages, Valuations, and Other Engagements

Remediation and Litigation Advisory Services

Filters