What are the four types of evidence; explain each one.
Discuss the benefits and detriments of recording an interview
Which of the following systems deals specifically with fingerprints?
a.NDIS.
b.IAFIS.
c.CODIS.
d.NIBIN.
A complete court case typically includes:
a. All of these
b. A fraud theory
c. Collected evidence
d. Expert testimony
Apply the fraud theory approach to evidence collection
Once the IRS provides notice of TFRP, how many days does the business have to
respond?
a.60
b. 45
c. 30
d. 10
What are some of the enhanced financial disclosures under Section IV of SOX?
____________ are systems-related individuals or events that can result in losses to the
organization.
a.Threats.
b.Vulnerabilities.
c.Risks.
d.Any of the above.
Which president said in reference to SOX: “your integrity will be recognized and
rewarded, because the shadow of suspicion will be lifted from good companies that
respect the rules.”?
a.President Clinton.
b.President Bush.
c.President Carter.
d.President Ford.
What is a concealment of assets fraud?
a.It is when a business physically hides assets from investigators during an inventory of
assets.
b.It is when debtors move large amounts of cash or other assets out of the business in
anticipation of filing for bankruptcy.
c.It is when creditors move large amounts of cash or other assets out of the business in
anticipation of filing for bankruptcy.
d.It is the selling of assets in order to increase cash reserves during a bankruptcy filing.
The La Cosa Nostra/Italian Organized Crime/Labor Racketeering Unit is a crime unit
within which organization?
a.FBI.
b.INTERPOL.
c.EUROPOL.
d.Scotland Yard.
What was one of the biggest changes in the SOX of 2002 that increased the usage of
forensic accountants?
Explain Benford’s Analysis and how you might use it to detect fraud.
Explain what a chronology of the fraud is and how it typicaly differs from how a fraud
investigator constructs his report.
Explain the 4 domains of the Control Objectives found within the Control Objectives
for Information and related Technology (COBIT).
Which of the following would be a violation of the chain of custody?
a. Locking documents in a safe that only the investigator has the combination to.
b. Mailing original documents to another party without proof of receipt.
c. Signing over original documents to legal counsel.
d. Documenting the placing of items in a case file for storage.
Which of the following is NOT an international board that effects the accounting
profession?
a.Financial Accounting Standards Board.
b.International Auditing and Assurance Standards Board.
c.The International Accounting Standards Board.
d.None of the above.
Fraud detection, as compared to prevention:
a.Is considered a second line of defense.
b.Is considered equally important
c.Is totally unrelated.
d.Is considered the first line of defense.