Asset Frauds Are Often Easier to Detect Than Liability or Disclosure

question 58

Multiple Choice

Asset frauds are often easier to detect than liability or disclosure frauds because

• A) Overstated assets are always included on the balance sheet while the other frauds are not.
• B) Overstated assets have better document evidence than the other frauds.
• C) Assets can be physically labeled by the employer.
• D) Understated liabilities use a series of smaller entries while the asset frauds do not.

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Definitions:

Primary Reinforcer

A stimulus that is inherently reinforcing, typically satisfying a physiological need; an example is food.

Secondary Reinforcer

A stimulus that has acquired reinforcing properties through association with other reinforcers.

Classical Conditioning

A learning process that occurs when two stimuli are repeatedly paired; a response that is at first elicited by the second stimulus is eventually elicited by the first stimulus alone.

Conditioned Stimulus

A previously neutral stimulus that, after being paired with an unconditioned stimulus, elicits a conditioned response in classical conditioning.