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NEW QUESTION 36
According to the results of behavioral studies, such as those conducted by B. F. Skinner, application of punishment to undesired behavior typically results in which of the following?
- A. increase in the occurrence of the undesired behavior
- B. Permanent suppression of the undesired behavior
- C. No effect on the occurrence of the undesired behavior
- D. Temporary suppression of the undesired behavior
Answer: D
NEW QUESTION 37
Employee support programs are a fraud prevention mechanism that addresses which leg of the Fraud Triangle
- A. Lack of integrity
- B. Pressure
- C. Rationalization
- D. Opportunity
Answer: C
NEW QUESTION 38
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. The possibility of management override of controls
- C. Risks to the organization's reputation
- D. All of the above
Answer: D
NEW QUESTION 39
Which of the following is TRUE regarding the communication of the fraud risk assessment process?
- A. The more personalized the communication, the more effective it will be in encouraging employees to participate
- B. The communication should be made in a format mat is most appropriate for the culture of the organization
- C. All of the above
- D. The communication should be visibly disseminated throughout the business
Answer: C
NEW QUESTION 40
The internal auditor s fraud-related responsibilities include which of the following?
- A. Evaluating whether management is actively retaining responsibility for oversight of the fraud risk management program
- B. Overseeing managements actions to manage fraud risks
- C. Reporting to regulators regarding the entity's vulnerability to fraud
- D. Attesting that the organization s financial statements are free of material misstatements caused by fraud
Answer: C
NEW QUESTION 41
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