Which of the following is NOT part of the fraud triangle?
a.pressure/incentive.
b.opportunity.
c.financial distress.
d.rationalization/attitude.
Why are there no published professional protocols available to guide fraud investigators
in conducting investigations for each specific type of fraud scheme?
List at least three chapters of bankruptcy and describe who that chapter is applicable to.
According to the Sentencing Reform Act of 1984, how are judges to determine the
sentence for the guilty?
a.On a point system.
b.Based upon the monetary damaged caused to investors.
c.Based upon previous cases sentences.
d.A panel of 3 judges decide the sentences.
What is an estimation of misstatement and comparison to tolerable misstatement?
Why are prisons and mosques so popular for recruiting terrorists in France?
Who accepts bets for the numbers game?
a.Any local convenience store clerk.
b.The owners of the bars that run the numbers game.
c.A bookie.
d.The local state authority.
How might a company prevent cash or checks from being stolen that are delivered in
the mail?
When should an interview be recorded?
a. Always
b. Never
c. Only if note taking will not be detailed enough.
d. With a court order.
What are consequential damages? Provide an example of the additional work that may
be needed to prove them.
Eye movements during an interview or interrogation means:
a. The subject is visually, or light oriented.
b. The subject is touch oriented.
c. The subject is feeling guilt associated with the question asked.
d. They are trying to recall memories that do not exist.
What association are all securities brokers required to belong to?
a.National Association of Security Dealers.
b.National Association of Mediators.
c.National Association of Arbitration.
d.National Association of Dispute Resolution.
Describe the three step process under SAS 99, Consideration of Fraud in a Financial
Statement Audit.
Which of the following is actually part of the audit trail?
a.fraud reporting and education
b.chain of custody
c.authorization and approval
d.physical security and monitoring
Explain some considerations for choosing the appropriate evidence-gathering
technique.
An employee is authorizing refund checks without any supporting documentation. This
is an example of:
a.Accounts receivable fraud.
b.Expenditure cycle fraud.
c.Custodial theft of money.
d.Lapping of accounts receivables.
What is the wipe standard for the Department of Defense?
a.It states that media must be written over 7 times before it is considered erased.
b.It states that only a 7X power magnet can wipe out a hard drives contents.
c.A surface wipe with an ionic scope must be conducted prior to opening and removing
any components.
d.The process of gathering the data stored in a computer’s RAM.
Whom does the burden of proof fall upon?
a.Defense.
b.Plaintiff.
c.Jury.
d.Investigators.