The 2012 Global Fraud Survey Conducted by the ACFE Identifies

question 13

Multiple Choice

The 2012 Global Fraud Survey conducted by the ACFE identifies each of the following efforts to combat global fraud except for:

• A) Evaluate the legal and regulatory enforcement environment
• B) Assess risks to the company's business, brand, and reputation
• C) Create a level of independence from accountants and auditors so fraud can be more easily detected
• D) Educate the workforce about the risks of wrongdoing

---

Definitions:

Role-playing

A method or technique used in training and therapy that involves acting out roles or situations to practice skills, understand a perspective, or predict the outcome of an interaction.

Reinforcement

A process in behavior analysis that increases the likelihood of a behavior being repeated by applying a rewarding stimulus or removing a negative one.

Cognitive-behavioral Theorists

Psychologists who emphasize the role of thought patterns and beliefs in influencing behavior and emotions, often proposing therapy approaches to modify these.

Social Anxiety Disorder

A chronic mental health condition in which social interactions cause irrational anxiety and fear.