1) How does the perception of detection impact fraud deterrence?
2) An employee who would probably not be involved in skimming would be:
I.The president of the company
J.The cashier
K.The accounts receivable manager
L.The petty cash clerk
3) CPAs may provide consulting services that are concerned with fraud but are not
necessarily fraud examination services, auditing, or litigation support services. These
might include all EXCEPT:
U.Assessing the risk of fraud and illegal acts
V.Performing bookkeeping services for the client
W.Evaluating the adequacy of internal control systems
X.Preparing company codes of business ethics and conduct
4) Why are interviews in fraudulent financial statements and tax returns handled
differently than interviews in other fraud examinations?
5) The definition of ethics has certain key elements. What are these four key elements?
6) Failure to obtain a promotion is a form of rationalization.