Question 1

Which of the following are the three factors of the fraud triangle?

Accepted Answer

A)   pressure, opportunity, and capability
B)   opportunity, capability, and rationalization
C)   pressure, opportunity, and rationalization
D)   pressure, capability, and rationalization C

Question 2

Which of the following is suggested by the rational choice theory with regard to the criminal decision-making process?

Accepted Answer

A)   Offenders choose courses of action such as fraud that produce optimal rewards regardless of the effort.
B)   Specific crime is chosen through an analysis of opportunities and the cost-benefit trade-off.
C)   Cost-benefit assessments are objective and rigid.
D)   Objectivity of the decision process allows criminal behavior to be considered rational. B

Question 3

As per Cressey,which of the following is a need or nonshareable problem that precedes the criminal violation of financial trust?

Accepted Answer

A)   opportunity
B)   rationalization
C)   pressure
D)   capability C

Question 4

Which of the following is true of the general theory of crime?

Accepted Answer

A)   It states that individuals with low self-control consider the long-term consequences of their behavior.
B)   It suggests that criminal motivation in and of itself results in a crime.
C)   It is applicable to all types of crime, except white-collar crime.
D)   It explains crime as a natural consequence of uncontrolled human desire to seek pleasure and avoid pain.

Question 5

Define the term prosecutorial misconduct.

Accepted Answer

The answer of Define the term prosecutorial misconduct....

Question 6

Which of the following is an example of prosecutorial misconduct?

Accepted Answer

A)   insider fraud
B)   exaggerating medical disability
C)   altering financial statements
D)   tampering with evidence

Question 7

The fraud scale study proposes replacing the incentive component of the fraud triangle with integrity.

Accepted Answer

A) True 
 B)False

Question 8

An indictment is a statement of fact.

Accepted Answer

A) True 
 B)False

Question 9

Which of the following types of financial crime is in the primary jurisdiction of the FBI?

Accepted Answer

A)   tax fraud
B)   Social Security fraud
C)   immigration fraud
D)   insurance fraud

Question 10

List the six attributes of white-collar crime.

Accepted Answer

The answer of List the six attributes of white-collar crime....

Question 11

Which of the following explains is the underlying proposition of fraud diamond?

Accepted Answer

A)   Integrity, reflected in one's decisions, influences deviant behavior.
B)   If incentive is present in an act, the suspect's capacity does not matter.
C)   A suspect's capacity, not incentive, should be considered by the forensic accountant.
D)   In addition to pressure, opportunity, and rationalization, offenders also need the capability to commit the act.

Question 12

Explain rationalization with respect to Cressey's fraud theory.

Accepted Answer

The answer of Explain rationalization with respect to Cressey's fraud...

Question 13

Which of the following components of the fraud triangle was replaced with integrity in the fraud scale?

Accepted Answer

A)   capability
B)   pressure
C)   rationalization
D)   opportunity

Question 14

General theory of crime explains crime as a natural consequence of constantly restraining human desire to seek pleasure and avoid pain.

Accepted Answer

A) True 
 B)False

Question 15

Which of the following is a factor in the fraud triangle?

Accepted Answer

A)   incentive
B)   pressure
C)   capability
D)   expectation

Question 16

White-collar crime offenders commonly receive light or no detention and rarely make full restitution.

Accepted Answer

A) True 
 B)False

Question 17

Which of the following is a term used to describe an effort to neutralize one's actions by shifting blame to those who condemn the behavior?

Accepted Answer

A)   defamation
B)   accusation
C)   denunciation
D)   condemnation

Question 18

Write a short note on techniques of rationalization (neutralization).

Accepted Answer

The answer of Write a short note on techniques of...

Question 19

Which of the following is a technique of neutralization used by offenders?

Accepted Answer

A)   acceptance of authority
B)   organizational misconduct
C)   higher loyalty
D)   criticism

Question 20

Which of the following is a characteristic of a typical white-collar fraudster?

Accepted Answer

A)   uneducated
B)   lacks feelings of anxiety and empathy
C)   below-average intelligence
D)   risk averse

Exam 6: Fraud and White-Collar Crime

Which of the following are the three factors of the fraud triangle?

Which of the following is suggested by the rational choice theory with regard to the criminal decision-making process?

As per Cressey,which of the following is a need or nonshareable problem that precedes the criminal violation of financial trust?

Which of the following is true of the general theory of crime?

Define the term prosecutorial misconduct.

Which of the following is an example of prosecutorial misconduct?

The fraud scale study proposes replacing the incentive component of the fraud triangle with integrity.

An indictment is a statement of fact.

Which of the following types of financial crime is in the primary jurisdiction of the FBI?

List the six attributes of white-collar crime.

Which of the following explains is the underlying proposition of fraud diamond?

Explain rationalization with respect to Cressey's fraud theory.

Which of the following components of the fraud triangle was replaced with integrity in the fraud scale?

General theory of crime explains crime as a natural consequence of constantly restraining human desire to seek pleasure and avoid pain.

Which of the following is a factor in the fraud triangle?

White-collar crime offenders commonly receive light or no detention and rarely make full restitution.

Which of the following is a term used to describe an effort to neutralize one's actions by shifting blame to those who condemn the behavior?

Write a short note on techniques of rationalization (neutralization).

Which of the following is a technique of neutralization used by offenders?

Which of the following is a characteristic of a typical white-collar fraudster?