Certified Fraud Examiner (CFE) — Question 7

When situational pressures and perceived opportunities are low and personal integrity is high, occupational fraud is much more likely to occur than when the opposite is true.

Answer options

Correct answer: B

Explanation

The correct answer is B because when personal integrity is high and situational pressures or perceived opportunities are low, the likelihood of committing occupational fraud decreases. Conversely, if integrity is low and pressures or opportunities are high, the risk of fraud increases.