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ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Sample Questions (Q102-Q107):

NEW QUESTION # 102
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?

Answer: C

Explanation:
Rational Choice Theory Overview:
This theory posits that individuals consciously weigh the benefits and risks of committing a crime and make calculated decisions to engage in criminal behavior if the perceived benefits outweigh the risks.
Deterrence Mechanism:
Crime can be deterred by reducing opportunities (e.g., strong internal controls) and increasing the likelihood of detection and punishment (e.g., effective monitoring systems).
Why C is Correct:
Rational choice theory explicitly addresses crime prevention through increased risks and reduced opportunities.


NEW QUESTION # 103
Which of the following statements regarding monitoring employees for warning signs of fraud is MOST ACCURATE?

Answer: A


NEW QUESTION # 104
Which of the following is TRUE regarding a background check policy for employees?

Answer: A


NEW QUESTION # 105
Which of the following mechanisms can help alleviate the pressure on employees to commit fraud?

Answer: A


NEW QUESTION # 106
Which of the following statements is MOST ACCURATE regarding an effective system of anti- fraud controls?

Answer: B


NEW QUESTION # 107
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