Question

1. Invigilation (______).
a. Can typically catch fraudsters in the act
b. Can typically provide circumstantial evidence of a fraudsters’ guilt
c. Both a and b.
d. None of the above

2. The main benefit of calibration in an interview is (______).
a. Confronting suspects so as to obtain a confession
b. Establishing rapport with the interviewee
c. Observing suspect’s behavior in the presence of non-incriminating questions
d. None of the above

3. What is the best order for interviews?
a. Begin with suspects and end with non- suspects
b. Begin with non- suspects and end with suspects
c. Begin with non- suspects and end with non- suspects
d. Begin with suspects and end with suspects

4. Accepting a fraud loss without punishment or recovery from the perpetrator is (______).
a. Never a good option because it sets a bad example
b. Always a good option because pursing perpetrators is generally fruitless
c. Is sometimes a good option in order to avoid embarrass-ing publicity
d. None of the above

5. Expert consultants (______).
a. Are never subject to discovery
b. Are always subject to discovery
c. Are subject to discovery if they are expected to testify
d. Are subject to discovery if they are not expected to testify

6. Manipulation or management of earnings by company officials is (______).
a. An act of financial statement fraud
b. An act of financial statement fraud under the right circumstances
c. Never an act of financial statement fraud
d. Not an issue related to financial statement fraud

7. Financial statement fraud is more likely to occur in (______).
a. Small companies
b. Medium- sized companies
c. Large companies
d. The size of the company doesn’t matter

8. Roughly half of financial statement frauds involve the (______) transaction cycle.
a. Revenue
b. Expenditure
c. Production
d. Finance

9. Check washing generally involves (______).
a. Fake checks printed by the perpetrator
b. Fake checks purchased on the black market
c. Paperless transactions
d. None of the above

10. The type of fraud involving the receipt of substandard goods is typically (______).
a. Employee fraud
b. Production fraud
c. Vendor fraud
d. None of the above

11. For most types of office-based software, passwords can (______).
a. Be cracked
b. Be obtained from the manufacturer
c. Not be cracked
d. None of the above



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  • CreatedFebruary 26, 2015
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