1) List three proactive computer audit steps for detecting skimming (from page 304
306).
2) What remedies are available through the civil and criminal justice systems?
3) The competitive bidding process, in which several suppliers or contractors are vying
for contracts in what can be a very cutthroat environment can be subverted by:
M.Blind bidding
N.An abundance of bidders
O.Excessively low bids
P.Bid-rigging schemes
4) Interviews can become interrogations.
5) Which of the following is NOT one of the more common reasons senior management
overstate business performance?
Q.To meet or exceed the earning or revenue growth expectations of stock market
analysts
R.To impress union officials prior to labor negotiations
S.To increase the amount of financing available from asset-based loans
T.To trigger performance-related compensation or earn-out payments
6) Which is the most effective control to prevent receivables skimming?
7) A fraudster, aided by the digital age, can easily minimize the amount of information
captured concerning his nefarious activities.
8) What is the purpose of practice aids in forensic and valuation services?
9) A fraudster erases files from his hard drive. This is an example of data alteration.