1. Which of the following is not a type of relationship chart?
a. An entity chart
c. Organizational chart
d. A process flow chart
2. Link analysis can be useful whenever elements are related in some way.
3. The primary thesis of ripple theory is that:
a. Any action has a series of resulting actions or consequences.
b. One finding will lead to another finding, which will lead to the truth.
c. Ripples always move toward the object that caused them.
d. None of the above describes the primary thesis of ripple theory.
4. Forensic accountants must do more than identify links, they must also examine the strength of those links and use them to draw conclusions about the evidence.
5. Timelines can serve a variety of purposes throughout the entire course of a forensic accounting engagement, from planning to presentation.
6. Each of the following is a purpose of a timeline except:
a. It is an analytical tool
b. It is a presentation tool
c. It serves as an engagement sensitivity analysis tool
d. It is useful for defining scope limitations
7. Timelines are widely recognized as the most effective way to present evidence at a trial.
8. Which of the following statements related to the scaling of timelines is correct?
a. The choice of scale is not an important consideration.
b. If the precise timing of events is critical, a constant scale, in which equal distance represents equal spans of time, is appropriate.
c. If the sequence of events is more important, then setting forth the precise time that each event occurred is critical.
d. Placing pictures on the timeline is critical, as doing so will help the trier of fact correctly identify those involved.
9. Examples of measuring devices that can help establish the reliability of dates on a timeline include all of the following except:
a. A time clock
b. A cell phone
c. The processing date on a check cashed by a bank
d. All of the above are useful sources of event timing
10. If time is obtained from a computer data file, it can be considered an infallible indicator of the exact timing of events.