ACFE Updated CFE-Fraud-Prevention-and-Deterrence Exam Questions and Answers by cian

The Fraud Triangle consists of perceived pressure, perceived opportunity, and rationalization. Helene’s statement that the company “owes” her extra money shows rationalization. She is justifying theft by reframing it as compensation for years of perceived underpayment. Opportunity is present because she can access warehouse products, but the question asks what the situation best illustrates, and the emphasis is on her reasoning. Financial pressure would involve a need such as debt, medical bills, addiction, or another financial problem forcing action. Integrity lapse is not one of the classic Fraud Triangle components. Rationalization allows a fraudster to view dishonest conduct as acceptable, deserved, temporary, or harmless. Helene’s belief that taking products is fair repayment is a textbook rationalization. Therefore, option D is correct.

Social Control Theory Overview:

This theory posits that individuals consider social and personal relationships when deciding whether to commit a crime. They reflect on the potential consequences of their actions on their relationships and social standing.

Application to the Scenario:

The question of " What will my spouse think? " aligns directly with social control theory, as it involves weighing personal consequences within a social context.

Analysis of Other Options:

B. Operant theory:Focuses on behavior modification through rewards and punishments.

C. Cognitive theory:Centers on thought processes and decision-making patterns.

D. Behavioral theory:Examines the external influences on behavior, not personal social relationships.

Conclusion:Social control theory best explains the scenario.