Chapter 8
Critical Thinking Q&A
Five pieces of coal, a carrot and a scarf are lying on the lawn. Nobody put them on the lawn but
there is a perfectly logical reason why they should be there. What happened? How do you
explain this?
Review Questions & Answers
8-1. How is the threshold for predication determined?
Answer: Predication is defined as the totality of circumstances that would lead a
8-2. What are the challenges associated with proving intent on the part of a fraudster?
Answer: An investigator has to provide evidence of intent to prove a charge of fraud.
8-3. What constitutes evidence?
Answer: Evidence is defined as anything perceivable by the five senses and any proof,
8-4. What are the three types of evidence that may be offered at trial?
Answer: Three types of evidence may be offered at trial:
8-5. What is meant by invigilation?
Answer: Invigilation is an investigative technique that considers periods before, during
8-6. How do witness interviewing and interrogation differ?
Answer: Witness interviewing is an activity used to generate evidence in a case. In
8-7. How might documents be altered?
Answer: Some of the means of altering documents include:
8-8. What are some ways that may be used to hide assets?
Answer: Assets can be hidden through several methods: hidden banks accounts, hidden
8-9. When is it appropriate to use an indirect method for income reconstruction?
Answer: An indirect method should be used when:
8-10. Where may fraud examiners and forensic accountants find data?
Answer: Places where fraud examiners and forensic accountants may find data include: