When Misappropriation of Assets Occurs

question 45

Multiple Choice

When misappropriation of assets occurs,

• A)management failed to provide adequate employee procedures
• B)improper authorization of duties has occurred
• C)internal controls are often weak or not properly designed to prevent fraud
• D)the misappropriation may cause the company to issue fraudulent financial statements
• E)physical controls were not adequate to limit access to assets
• F)both A and B
• G)both C and D

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Definitions:

Conditioned Reinforcer

A stimulus that has acquired the capacity to strengthen desirable behavior through its association with a primary reinforcer.

Discriminative Stimulus

A specific stimulus in the presence of which a particular response is more likely to be reinforced, and in the absence of which a response is not likely to be reinforced.

Primary Reinforcer

An innately satisfying stimulus, such as food or warmth, that does not require learning to become desirable and motivates behavior.

Conditioned Reinforcer

A stimulus or event that gains its reinforcing power through its association with a primary reinforcer.