1) User access to systems may identify segregation of duties issues. Review of which
file(s) can detect problems?
H.System user access master file
I.Accounts Receivable master file
J.General ledge master file
K.Accounts payable master file
2) Discuss the considerations that must be given in respect to documentary evidence.
3) Why shouldnt an interviewer use closed or leading questions during the
information-gathering phase of the interview?
4) Accidental fraudsters are usually poor members of minority groups.
5) Fictitious revenue schemes are frequently designed around commission plans.
6) When discussing the costs of fraud and other litigations, by the time a formal
investigation is launched and the allegations are addressed within the legal arena, the
parties have already incurred substantial cost.
7) Computers offer cyber criminals efficient ways to hide fraudulent activities.
8) The most common fraud scheme(s) involving accounts receivable are:
Q.Fictitious receivables
R.Failure to write-off accounts receivable as bad debts
S.Both A and B
T.Neither A nor B
9) The SBA is a source of information regarding cash flow for a business.
10) Describe the features of an effective fraud reporting program within a company.