Questions and Answers of Financial Investigation And Forensic Accounting

The field of criminology emerged with whom?a. Jeremy Benthamb. Cesare Beccariac. John Locked. Martin Luther
The felicific calculus theory means?a. The greatest good must go to the greatest number.b. Amount of punishment to deter crime.c. Punishment must match the crimed. Punishment must be public, prompt,
Criminaloids were defined as those with no physical or mental disorders but who engaged in criminal behavior. T or F
The field of criminology is divided into schools and theories. T or F
Beccaria felt that each person was required to give up enough liberty to society to make that society a viable entity. T or F
What are the basic tenants of the Classical School? Briefly describe.
What are Positivists four categories of criminals?
The positive school views which of the following?a. Societyb. The criminalc. The economic systemd. The judicial system
Conflictist believes that crime is concentrated in?a. The Upper classb. The middle classc. The bureaucratsd. The lower class
The Biological theorists centered their studies on which of the following?a. Mental characteristics and economic conditionsb. Physical characteristics and type of crimec. Class and economic
Hooton made a study of criminals and non-criminals. He maintained that?a. Criminals were physical and mental inferiorb. Criminals were physical and mental superiorc. Criminals were physically
Freud proposed three basic elements of a personality that must be in balance. They are?Explain briefly.
What are the four groups of sociological theorist?
What are Merton's modes of adaptation to goals and means? Briefly describe.
The cultural deviance theorists believe that the definition of right and wrong are governed by?a. The churchb. The governmentc. The communityd. Groups the individual belongs.
What are the propositions of differential association? Briefly describe.
Criminologist use scientific methodology procedures. In using those procedures, they try to guard against five situations. List and briefly describe five situations.
What should the fraud examiner primarily look for in his/her examination and investigation of a criminal?a. Motiveb. Patterns of conduct and routinesc. Psychological evaluationd. All of the above.
Organized criminal groups are united by a code which they follow. Identify two possible codes.
What is the earliest criminal code?a. Roman Lawb. Civil Lawc. Common Lawd. Code of Hammaurapi
Physical security is concerned with measures that allow authorized access to a company's inventory. T or F
A security manager has various duties. Provide five of these duties.
Loss prevention and security plans should cover various points. Describe 8 points.
Which of the following actors should be considered in evaluating the type of protection need?a. Importance to the business operationsb. Overall cost of securityc. Availability of personnel and
Security expenditures should be based on the cost of the item to be protected and the damage it could cause to the organization. T or F
Security plans should include preventive measures for?a. Fires, customer grievancesb. Bombs, threatening messagesc. Embezzlement, skimmingd. Fires and theft
Security measures to consider when developing plans are:a. Personnel screeningb. Personnel identificationc. Key and lock controld. All of the above
The basic sabotage techniques are:a. Telephone, electrical circuits, and gas linesb. Psychological, telephone, and lettersc. Mechanical, arson, explosive, psychologicald. Mechanical, arson,
The motives for saboteurs can be broken down into two categories. They are:a. Personal feelings, environmental concernsb. Various internal and external influencesc. Being fired and grudges against
Acts of terrorism directed at businesses have the potential to damage facilities, injure employees, impair business operations and improve the business image. T or F
Terrorist only use bombs as their only method. T or F
Terrorist methods encompass which of the following.a. Bombs, ambush, Armed attacks, hostages, sabotageb. Bombs, threatening phone calls, armed attacksc. Hostages, sabotage, threatening phone calls.d.
The purpose of a security survey should show management what security measures are in effect and what areas need improvement. T or F
Loss prevention program should consist which of the following:a. Loss analysis, use of investigative resourcesb. Employee education, personnel actionsc. Corrective measures, any measure that are
A loss analysis process should encompass which of the following:a. Types of material cost,b. Geographic locationc. Proximity of personnel and exitsd. All of the above.
Employee education on security should included:a. Wearing identification badges and work space accessb. Preventing property losses and their responsibilityc. Parking autos in visitor’s spots and
Making a criminal referral to law enforcement will hurt the business organization's image. T or F
Losses which are low and involve low value should not be reported. T or F
Which of the following areas require restricted access from the public?a. Showroomb. Offices where financial data is compliedc. Parking lotd. Checkout line at cashier.
Which of the following areas require restricted access from the public?a. Storage areas, accounting officesb. Communication facilities, inventory warehousesc. Power stations, key storage spacesd. All
Key and lock controls should not include which of the following:a. Desk, restrooms, employee lockersb. Showroom, offices, supply storeroomsc. Warehouse for inventory, employee parking lotsd. Cash
What does protective lighting do to deter thieves and vandals?a. Helps show where property is locatedb. Imposes glare on thievesc. Helps detect them and makes the job difficultd. Draws attention to
Intrusion detection systems accomplish which of the following:a. Makes efficient use of security personnelb. Provide insurance against human errorc. Provide early warningd. All of the above.
What factors should be considered in determining the necessity of installing intruder detection systems?a. Type of business, cost of system, threat to operationsb. Criticality of operation,
A local alarm system means that the system will do which of the following:a. Alert personnel in the vicinity.b. Send a signal to a central station.c. Alert the police stationd. Alert
External intrusion detection devices should consider which of the following conditions?a. Soil, topographyb. Weather, and other environmental factorsc. Both a and b.d. Equipment condition and
The Fourth Amendment of the U.S. Constitution provides protection against?a. Free speechb. Free pressc. Prohibits searches without probable caused. Discrimination
Federal Rules of Criminal Procedure contain the procedures of obtaining a search warrant.These rules are found in section?a. 6b. 41c. 21d. 31
A search warrant must provide:a. Particularity of person or place to be searchedb. Identify the person wanting the searchc. Identify the judge or magistrate who signed the search warrantd.
The Supreme Court has adopted a test in determining private interest are protected. Describe the test.
Probable cause must be based upon?a. Beyond reasonable doubtb. Suppositionsc. On informants beliefsd. Some factual information
Staleness of information for obtaining search warrant will depend upon?a. Number of days between the facts and the warrant is issued.b. Arbitrary time limitation by judgec. Facts of the cased. Time
Information from a reliable and verified informant can be used on an application for a search warrant. T or F
The Fourth Amendment requires that a search warrant describe particularity. What are those requirements?
General exploratory searches are acceptable. T or F
The use of generic class of items can be used when the precise identity of items cannot be ascertained. T or F
The “permeated with fraud” concept allows for the seizure of?a. All business recordsb. All inventoryc. All furniture and fixturesd. Business records which only show fraud.
Provide four circumstances whereby a law enforcement officer can seize evidence under the plain view doctrine.
The exclusionary rule prohibits which of the following:a. Witnesses from testifying in courtb. Evidence from a legal searchc. “Good Faith” testimony of police officersd. Introduction of evidence
An independent source is an exception to the exclusionary rule. T or F
The courts have remedies for items seized in a search that is not authorized. Describe the purpose of those remedies.
Local law enforcement can take along a Federal agent. T or F
An issue that relates to computer search warrants are:a. There are no paper recordsb. Data is not in readable formc. Establishing probable caused. There is no relevant information
The seizure of a computer means to seize the entire computer system. T or F.
The Electronic Communications Privacy Act prohibits access to stored data if:a. Federal Rules of Criminal Procedures is not followedb. Data is on computerc. Prior notice is not givend. Non disclosure
Why was the Privacy Protection Act enacted?a. To protect government documentsb. To protect public recordsc. To protect the press and others not covered by Fourth Amendmentd. To protect private
Documentary materials under the Private Protection Act is defined to include which of the following:a. Printed materialb. Films and videosc. Computer recorded cards, tapes, and discsd. All of the
Describe what an investigator should consider when developing a probable cause affidavit when a computer system is involved by the subject.
Identify four types of computer crimes and briefly describe.
Identify several warning signs of computer crimes.
Identify and briefly describe five computer crime techniques.
Identify and briefly describe three counter measure for securing a computer system.
The investigator should get as much intelligence on the target computer system before executing a search warrant. T or F
What is the most important element in investigating a computer system?a. Documentary evidenceb. Magnetic tapes, disks, and cassettes.c. Computer programs.d. Computer hardware
What two devices can erase a hard drive?a. Tape recorderb. VCR recorderc. Inverterd. Both b and c
Investigators should not copy all data from hard drives and make working copies. T or F
What did the FBI found to be motivating factors for computer criminals.a. Financial commitments, greed, rationalizationb. Financial commitments, greed, challengec. High lifestyle, greed, challenge.d.
Provide four prevention measures one can take to avoid becoming a victim of computer crime.
A person makes a signature the same every time. T or F
There are how many forms of writing?a. Oneb. Twoc. Threed. Four
How many strokes does it take to write a capital letter?a. Oneb. Twoc. Threed. From one to four strokes
Pen movements can be determined by:a. How the person moves the pen.b. How continuous a line is draw.c. Both a and b.d. None of the above.
Numbers are usually regarded as:a. The same as letters.b. Are not regard as letters.c. Are analyzed differentlyd. They are disregarded.
Cursive writing provides which of the following?a. Many styles.b. Varies greatly between peoplec. Usually is connective.d. All of the above.
Signatures are distinctive because they are:a. Subject to wide variation.b. Not exactly alike.c. Affected by arthritis.d. All of the above.
Writing with various writing instruments, i.e. pens, pencil, or felt tip pens, there can be?a. Large differences in writing.b. Little differences in writing.c. No differences in writing.d. Only felt
Deliberate handwriting variations can be classified as?a. Disguise in writingb. Simulated writing of another person.c. Both a and b.d. Detail relegated to subconscious
Disguise writing are used in which of the following:a. Threatening letters.b. Only sent in the mail.c. To request a document.d. Are never used.
Simulated writing are done by which of the following:a. By copyingb. By photocopyingc. Copying or tracing over another.d. Can’t be copied.
Computer can produce which of the followinga. Many types of script.b. Many types font.c. Many sizes.d. Only one type of font and size.
Justification means?a. All lines of type are aligned on the left.b. All lines of type are aligned on the rightc. All lines are aligned on both left and right.d. All lines are aligned in the center.
Dot matrix machines are used in which of the following?a. Only dot matrix machines.b. Only in ink jet printers.c. Used in daisy printers.d. Used in both matrix and ink jet printers.
Counterfeit money can be produced exactly like the real money by using which of the following?a. Using the same kind of paper.b. Using the same kind of ink.c. Using both the same kind of paper and
Paper can be generally dated by which of the following methods.a. Chemical composition.b. Texture of the paper.c. Both chemical and texture.d. Can not be roughly.
The most significant indicators of a copy is by which of the following:a. Dust or damage.b. Foldsc. Tonerd. Stains.
Good indicators of a copy which was made by a copy machine are:a. Staple holesb. Folds,c. Tearsd. All of the above.
What are the qualifications to become a certified fraud examiner?
The Certified Fraud Examiner's consist of the following parts?a. Accounting theory, law, auditing, and accounting practice.b. Accounting theory, business law, auditing, and criminologyc.
The Certified Fraud Examiner has a code of ethics which he must abide. Briefly describe the eight ethical principals that a fraud examiner should follow.
The code of professional ethics applies only the CFE's. T or F

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