(Multiple choice)
1. Which of the following results in the highest loss per case?
a. Expense tampering.
b. Payroll schemes.
c. Register disbursement schemes.
d. Billing schemes.

2. Which of the following is not considered a misappropriation of assets?
a. Payroll disbursement schemes.
b. Kickbacks.
c. Expense schemes.
d. Skimming.

3. Which of the following is not true of billing schemes?
a. The perpetrator takes physical possession of his or her employer’s cash.
b. The perpetrator often sets up a “dummy” company.
c. It is one of the most commonly committed disbursement schemes.
d. It usually involves dealing with the victim organization’s purchasing department.

4. Which of the following is not one of the ACFE’s types of fraudulent disbursement?
a. Check-tampering schemes.
b. Skimming disbursement schemes.
c. Expense schemes.
d. Register disbursement schemes.

5. “Putting someone on the payroll who does not actually work for the victim company” is an example of a(n):
a. Expense scheme.
b. Payroll scheme.
c. Register disbursement scheme.
d. Commission scheme.

6. One key element of skimming is that cash is taken:
a. Directly from the cash register.
b. When no one is watching.
c. By someone who does not ordinarily have cash-handling responsibilities.
d. Prior to its entry into an accounting system.