1) Cressey called embezzlers temptation violators.
2) Three ethical principles provide a framework for ethical decision making. What are
they? Briefly summarize their assumptions.
3) Provide an example of the following:
Net worth method
4) Complex fraud rarely involves collusion.
5) Electronic storage of entity financial and nonfinancial records is expensive and
access to the information in data warehouses is limited to data mining activities.
6) Money and ego are the two most commonly observed motivations for fraud and
abuse.
7) What role do graphics play in an investigation?
8) What is the conceptual framework for financial reporting?
9) How do bribery and illegal gratuities differ?
10) The term white-collar crime captures the essence of the type of perpetrator that one
finds at the heart of occupational fraud and abuse.