CFE practice question 7 of 25

Which of the following offender types in which people who take the money and run away?

Full set: 186 questions
Answer options
A: Absconders Correct answer
B: Long-term violators
C: Offender types
D: None of the above
Correct Answer:
A. Absconders
Explanation

In the context of fraud examination, an "absconder" is a specific type of offender characterized by committing a fraudulent act and then promptly disappearing to evade capture. These individuals often have a non-traditional background for the position they hold, are not well-known within the organization, and their crime is typically a single, significant act of theft. Their primary method of avoiding detection is flight, hence the description "take the money and run away." This contrasts with offenders who remain in their positions and commit fraud over extended periods.

Why Incorrect

B. Long-term violators: These offenders are typically trusted employees who embezzle smaller amounts repeatedly over a long period, rather than committing a single act and fleeing.
C. Offender types: This is a general category that encompasses various classifications of perpetrators; it is not a specific type of offender as described in the question.
D. None of the above: This option is incorrect because "Absconders" is the precise term for the behavior described.

References

1. Association of Certified Fraud Examiners. (2023). Fraud Examiners Manual

International Edition. Section 2: Criminology and Ethics

pp. 2.301-2.302. The manual distinguishes between two general types of employee thieves: those who are "absconders" and those who are "long-term violators." It defines absconders as individuals who take the money and run

often being new employees who commit a one-time

large-scale theft.

2. Albrecht

W. S.

Albrecht

C. O.

Albrecht

C. C.

& Zimbelman

M. F. (2019). Fraud Examination (6th ed.). Cengage Learning. Chapter 4

"Why People Commit Fraud

" discusses perpetrator profiles

aligning with the ACFE's distinction. The profile of an absconder is described as someone who commits fraud and flees

contrasting with long-term embezzlers who abuse trust over time.

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