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NEW QUESTION 25 According to Diane Vaughan. which of the following factors increases an organization's inherent inclination toward committing crime?

• A. All of the above
• B. Management encourages employee loyalty through social functions
• C. Rewards are given to employees who challenge the status quo
• D. Management separates employee performance goals from company performance goals

Answer: B   NEW QUESTION 26 The findings in the 2020 Report to the Nations include which of the following?

• A. The median losses caused by executives are lower than those caused by staff-level employees
• B. Mote occupational frauds are committed by men than by women
• C. The most commonly reported red flag displayed by fraud perpetrators prior to the detection of their crime is complaints about management.
• D. The majority of fraudsters have been previously punished by an employer for a fraud-related offense

Answer: B   NEW QUESTION 27 The objectives of a fraud risk management program include

• A. Punishing fraud perpetrators
• B. Proactively identifying fraud risks
• C. All of the above
• D. Limiting the damage caused by fraud occurrences

Answer: C   NEW QUESTION 28 Consistently punishing perpetrators can be an effective fraud prevention mechanism

• A. True
• B. False

Answer: A   NEW QUESTION 29 Having specialized departments within a company often increases the overall risk ot traud by the organization.

• A. True
• B. False

Answer: A   NEW QUESTION 30 ......