In the Understanding Criminal Behavior material, the manual explains that differential reinforcement theory, as summarized by Ronald Akers, holds that people learn social behavior through operant conditioning. Behavior is reinforced when positive rewards are gained or when punishment is avoided. The manual specifically states that behavior is reinforced when positive rewards are gained, which is positive reinforcement, and it is weakened by punishment or loss of reward. It also contrasts punishment with reinforcement by noting that reinforcement accentuates positive behavior, whereas punishment tends only to suppress behavior temporarily unless constantly applied. Because the question asks what strengthens behavior, positive reinforcement is the best and most direct answer under the manual's discussion of conditioning and reinforcement.

Definition of Corporate Governance:
Corporate governance establishes the framework for decision-making and accountability within an organization. It includes roles, rights, and responsibilities of stakeholders such as the board, management, and shareholders.
Why D is Correct:
The governance structure formalizes the distribution of roles and ensures clarity in accountability and oversight.

Statistics on Fraud Prosecution:
Research indicates that many organizations prefer to handle fraud cases internally rather than involving law enforcement due to concerns over reputation, cost, and time.
Why B is Correct:
Organizations often resolve fraud cases through internal disciplinary actions, such as termination or restitution, rather than pursuing criminal prosecution.

COSO defines internal control as a process executed by an entity's board, management, and personnel to provide reasonable assurance about achieving objectives in operations, reporting, and compliance.

Theory of Differential Association:
This theory suggests that criminal behavior is learned through interaction with others, primarily within intimate groups.
Principles of the theory include:
Learning through communication.
Acquiring criminal knowledge similarly to other forms of learning.
General needs and values, such as poverty or desire for wealth, do not directly explain criminal behavior under this theory. Instead, the behavior is attributed to learned influences from others.