According to behaviorists such as B. F. Skinner, which of the following scenarios is MOST LIKELY to occur when an undesired behavior is punished?

• A. The behavior will not be affected by the punishment
• B. The behavior will occur more frequently.
• C. The behavior will be permanently suppressed
• D. The behavior will return when punishment ceases

In identifying the inherent fraud risks that could apply to the organization, the fraud risk assessment team should discuss:

• A. The organization ' s incentive programs
• B. Risks to the organization ' s reputation
• C. The possibility of management ' s override of controls
• D. All of the above

Benjamin, a Certified Fraud Examiner CFE, was contacted regarding an engagement to investigate a complex money laundering case spanning numerous international jurisdictions and involving different types of technologies. Benjamin had previously attended a seminar on investigating money laundering schemes, but he had no other training or experience. However, he accepted the engagement and chose to conduct the work himself. Which of the following is TRUE regarding Benjamin's conduct?

• A. Benjamin's conduct would be a violation of the ACFE Code of Professional Ethics.
• B. Benjamin's conduct would not be a violation of the ACFE Code of Professional Ethics.
• C. Benjamin's conduct would be a violation of the ACFE Code of Professional Ethics only if he failed to find evidence of fraud.
• D. Benjamin's conduct would be a violation of the ACFE Code of Professional Ethics only if he also violated applicable banking regulations.

Which of the following statements is FALSE?

• A. Most experts agree that it is harder to detect frauds than to prevent them
• B. Conducting covert audits is among the most effective fraud prevention methods
• C. Educating employees about company hotlines and reporting programs increases their perception of detection
• D. Controls are not effective in preventing theft and fraud If those at risk do not know of their presence