$35.$ Recording an expense to conceal fraud involves making a fictitious journal entry. A faulty journal entry is an example of which fraud symptom?

$$Accounting anomaly

$$Internal control weakness

$$Unusual behavior

$$Analytical anomaly

$36.$ Fraud examiners must be able to recognize signals that a journal entry may have been manufactured to conceal a fraud. Which of the following is a common journal entry fraud symptom?

$$Journal entries with documentary support

$$Journal entries that balance

$$Adjustments to receivables or payables that are made monthly

$$Journal entries made near the end of an accounting period

$37.$ In most organizations, coworkers and others have knowledge or suspicions that fraud is occurring but do not come forward with their information. There are several major reasons for this hesitancy. Which of the following is one amo

them?

$$It is usually impossible to know for sure that a fraud is taking place.

$$The suspicious action is not affecting their work.

$$They are concerned about negative publicity for their employer.

$$They do not want to take the time or make the effort to report their observations.

$38.$ How does a smart embezzler manipulate accounting records to conceal fraud?

$$By increasing assets

$$By manipulating stock accounts

$$By manipulating dividends

$$By increasing expenses

$39.$ Inaccuracies in ledgers represent which type of fraud symptom?

$$Internal control weaknesses

$$Analytical anomalies

$$Accounting anomalies

$$Financial statement weaknesses

$40.$ Research in psychology indicates that when people commit a crime $($especially for the first time$),$ they an overwhelmed by which of the following?

$$Guilt and fear

$$Anxiety and insomnia

$$Confidence and rationalization

$$Defensiveness and anger

$41.$ Which of the following type of fraud symptoms describes procedures or relationships that are unusua make sense?

$$Analytical

$$Accounting

$$Internal control

$$Environmental