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1. Which of the following scenarios would MOST LIKELY be considered a violation of the ACFE Code of Professional Ethics?
A) Derrick, a CFE, was hired by a client to conduct a fraud examination but found nothing abnormal.
A year later, he received a court order to provide the client's file to the court. Derrick complied with the court order despite not having the client's authorization to provide the file.
B) All of the above are violations.
C) Riva, a CFE, uncovered material internal control deficiencies that were material but unrelated to the kickback scheme she was investigating. In her final report to management, Riva included information about the deficiencies despite their being unrelated to the situation she was hired to investigate.
D) Dee, a CFE, accepted an assignment to conduct a fraud examination within a manufacturing company. Because she rushed to complete the investigation, she overlooked key items of evidence and failed to uncover a fraud scheme.
2. Baldwin, a Certified Fraud Examiner (CFE), has an ethical dilemma regarding his business contract with his professional partners. Which of the following scenarios demonstrates Baldwin consulting a source of guidance that would be considered the LOWEST level of reference to use for determining the most ethical action to take?
A) Baldwin reviewing the ACFE Code of Professional Ethics.
B) Baldwin contemplating philosophical principles related to ethics.
C) Baldwin reading the applicable contract law.
D) Baldwin asking for guidance from his family and friends.
3. Which of the following statements is TRUE according to rational choice theory?
A) Crime can be deterred by increasing the potential for financial gain for the perpetrator.
B) Crime can be deterred by decreasing the personal risk to potential perpetrators.
C) Crime originates from a rational and conscious decision made by the perpetrator in order to receive an intended benefit.
D) Crime originates from the application of excessive pressure and influence on the perpetrator by external sources.
4. Which of the following is NOT one of the three elements that have the most influence on crime according to the routine activities theory?
A) The availability of suitable targets
B) The lack of societal ethics
C) The absence of capable guardians
D) The presence of motivated offenders
5. In the area of criminological theory, compliance is the theory that tries to prevent crime by providing economic incentives for voluntary conformity to the laws and using administrative efforts to control violations before they occur.
A) False
B) True
Solutions:
| Question # 1 Answer: D | Question # 2 Answer: D | Question # 3 Answer: C | Question # 4 Answer: B | Question # 5 Answer: B |
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