Rational Choice Theory Overview:
This theory posits that individuals consciously weigh the benefits and risks of committing a crime and make calculated decisions to engage in criminal behavior if the perceived benefits outweigh the risks.
Deterrence Mechanism:
Crime can be deterred by reducing opportunities (e.g., strong internal controls) and increasing the likelihood of detection and punishment (e.g., effective monitoring systems).
Why Other Options are Incorrect:
A. Routine activities theory:Focuses on the convergence of motivated offenders, suitable targets, and lack of guardianship.
B. Differential association theory:Explains crime as learned behavior through interaction with others.
D. Social conflict theory:Suggests crime results from societal inequalities and power struggles.
Why C is Correct:
Rational choice theory explicitly addresses crime prevention through increased risks and reduced opportunities.
References for All Questions:
ACFE Fraud Examination Guide.
Criminological theories as applied to fraud prevention and deterrence.
Corporate governance frameworks and corruption-related risks.
