When Assessing the Potential Incentives, Pressures, and Opportunities to Commit

question 25

Multiple Choice

When assessing the potential incentives, pressures, and opportunities to commit fraud, the fraud risk assessment team should evaluate which of the following?

• A) Incentive programs and how they may affect employees' behavior when conducting business or applying professional judgment
• B) Highly complex business transactions and how they might be used to conceal fraudulent acts
• C) Opportunities for collusion
• D) All of the above

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Definitions:

Disinhibition

The reduction or removal of restraints on one's behavior, often leading to actions that are uninhibited by social norms or personal standards.

Cues For Aggression

Cues for aggression involve environmental, psychological, or social signals and triggers that may provoke aggressive behavior or responses in individuals.

Catharsis

The process of releasing, and thereby providing relief from, strong or repressed emotions, often through art, drama, or psychological means.

Frustration Aggression Hypothesis

A psychological theory suggesting that aggression is often the result of experiencing frustration from blocked goals or desires.