Question 1

Which of the following observations concerning physical evidence is true?

Accepted Answer

A)  Physical evidence is not useful in fighting fraud cases. 
B)  Physical evidence is more associated with non-fraud types of crimes. 
C)  Physical evidence is useful in fraud cases because fraud has physical symptoms. 
D)  Physical evidence does not involve electronic sources of information. 
A)  Physical evidence is not useful in fighting fraud cases. 
B)  Physical evidence is more associated with non-fraud types of crimes. 
C)  Physical evidence is useful in fraud cases because fraud has physical symptoms. 
D)  Physical evidence does not involve electronic sources of information. B

Question 2

What is the term for gathering and analyzing electronic evidence?

Accepted Answer

A)  Confiscating computers 
B)  Computer forensics 
C)  Electronic surveillance 
D)  Electronic investigation 
A)  Confiscating computers 
B)  Computer forensics 
C)  Electronic surveillance 
D)  Electronic investigation B

Question 3

What is the term for a calculation (using encryption technologies) based on the contents of a disk or file that are engineered so that even small changes in the source data will produce significantly different checksum results?

Accepted Answer

A)  cyclic random check number 
B)  cyclic redundancy check number 
C)  cyclic repetition check number 
D)  random variable check number 
A)  cyclic random check number 
B)  cyclic redundancy check number 
C)  cyclic repetition check number 
D)  random variable check number B

Question 4

Which of the following is true about invigilation?

Accepted Answer

A)  The strict controls imposed are temporary in nature. 
B)  During the period of invigilation, evidence is presented to suspects with the hopes of getting a confession. 
C)  When invigilation is conducted, it is best to cover all aspects of the business. 
D)  Invigilation should be accomplished in five to seven days. 
A)  The strict controls imposed are temporary in nature. 
B)  During the period of invigilation, evidence is presented to suspects with the hopes of getting a confession. 
C)  When invigilation is conducted, it is best to cover all aspects of the business. 
D)  Invigilation should be accomplished in five to seven days.

Question 5

Surveillance is usually used to investigate:

Accepted Answer

A)  theft acts. 
B)  concealment possibilities. 
C)  conversion possibilities. 
D)  key internal controls. 
A)  theft acts. 
B)  concealment possibilities. 
C)  conversion possibilities. 
D)  key internal controls.

Question 6

When investigating fraud, investigators should usually interview suspects:

Accepted Answer

A)  at the beginning of the investigation process to really put the heat on them. 
B)  in the middle of the investigation process to make them feel that they are not really a suspect. 
C)  at the end of the investigation process so that they can gather sufficient evidence against them. 
D)  any time during the investigation process to avoid creating undue stress and suspicion among other employees. 
A)  at the beginning of the investigation process to really put the heat on them. 
B)  in the middle of the investigation process to make them feel that they are not really a suspect. 
C)  at the end of the investigation process so that they can gather sufficient evidence against them. 
D)  any time during the investigation process to avoid creating undue stress and suspicion among other employees.

Question 7

Which of the following is a benefit of creating a vulnerability chart?

Accepted Answer

A)  It forces the investigators to explicitly consider all aspects of a fraud act. 
B)  It conveys a warning to all employees that fraud will not be tolerated. 
C)  It lists/coordinates the steps the investigator must take to uncover the perpetrator. 
D)  It shows management where controls are weak. 
A)  It forces the investigators to explicitly consider all aspects of a fraud act. 
B)  It conveys a warning to all employees that fraud will not be tolerated. 
C)  It lists/coordinates the steps the investigator must take to uncover the perpetrator. 
D)  It shows management where controls are weak.

Question 8

Which investigation technique usually does not work well in kickback situations?

Accepted Answer

A)  Concealment 
B)  Theft 
C)  Inquiry 
D)  Conversion 
A)  Concealment 
B)  Theft 
C)  Inquiry 
D)  Conversion

Question 9

What is used in court cases to prove that data has not been adversely affected during analysis?

Accepted Answer

A)  Arithmetic mean 
B)  Deviation measure 
C)  Random sampling 
D)  Checksums 
A)  Arithmetic mean 
B)  Deviation measure 
C)  Random sampling 
D)  Checksums

Question 10

Which investigation technique relies on a person's senses, especially hearing and seeing?

Accepted Answer

A)  Invigilation 
B)  Surveillance and covert operations 
C)  Electronic evidence 
D)  Obtaining physical evidence 
A)  Invigilation 
B)  Surveillance and covert operations 
C)  Electronic evidence 
D)  Obtaining physical evidence

Question 11

A divisional manager is suspected of adding ghost employees to the payroll. Which investigative method can most easily uncover this type of fraud?

Accepted Answer

A)  Undercover operations 
B)  Theft 
C)  Concealment 
D)  Conversion 
A)  Undercover operations 
B)  Theft 
C)  Concealment 
D)  Conversion

Question 12

What is invigilation?

Accepted Answer

A)  A theft act investigative technique that records the physical evidence, facts, and movements which form part of a fraud. 
B)  A theft act investigative technique that involves close supervision of the suspects during the examination period. 
C)  A theft act investigative technique that is used when large-scale fraud is likely and other methods of investigation fail. 
D)  A theft act investigative technique that involves confiscating and searching computers and other electronic sources of information. 
A)  A theft act investigative technique that records the physical evidence, facts, and movements which form part of a fraud. 
B)  A theft act investigative technique that involves close supervision of the suspects during the examination period. 
C)  A theft act investigative technique that is used when large-scale fraud is likely and other methods of investigation fail. 
D)  A theft act investigative technique that involves confiscating and searching computers and other electronic sources of information.

Question 13

Which of the following is a form of surveillance that is usually only available to law enforcement officers?

Accepted Answer

A)  Surveillance using video cameras 
B)  Wiretapping 
C)  Stationary surveillance 
D)  Tailing 
A)  Surveillance using video cameras 
B)  Wiretapping 
C)  Stationary surveillance 
D)  Tailing

Question 14

Which step in the electronic evidence collection process is important to ensure that the original disk is kept in its seized state?

Accepted Answer

A)  Evidence mapping 
B)  Search 
C)  Seizure 
D)  Cloning 
A)  Evidence mapping 
B)  Search 
C)  Seizure 
D)  Cloning

Question 15

Which of the following is NOT a type of surveillance?

Accepted Answer

A)  Stationary or fixed point 
B)  Audit 
C)  Tailing 
D)  Electronic surveillance 
A)  Stationary or fixed point 
B)  Audit 
C)  Tailing 
D)  Electronic surveillance

Question 16

Identify the best pattern/order to go about a theft investigation.

Accepted Answer

A)  Search public records, check personal records, interview suspect, interview former employers, and interview other buyers. 
B)  Check personnel records, interview former employers, search public records, interview other buyers, and interview suspect. 
C)  Interview suspect, interview former employers, search public records, check personal records, and interview other buyers. 
D)  Interview other buyers, check personal records, interview former employers, interview suspect, and search public records. 
A)  Search public records, check personal records, interview suspect, interview former employers, and interview other buyers. 
B)  Check personnel records, interview former employers, search public records, interview other buyers, and interview suspect. 
C)  Interview suspect, interview former employers, search public records, check personal records, and interview other buyers. 
D)  Interview other buyers, check personal records, interview former employers, interview suspect, and search public records.

Question 17

What usually dictates which of the four common ways frauds are investigated is utilized?

Accepted Answer

A)  The method in which the selected investigator possesses the strongest expertise 
B)  The method preferred by the investigator (the one he or she is most familiar with) 
C)  The level of authority of the suspected perpetrator within the company 
D)  The specific type of fraud committed 
A)  The method in which the selected investigator possesses the strongest expertise 
B)  The method preferred by the investigator (the one he or she is most familiar with) 
C)  The level of authority of the suspected perpetrator within the company 
D)  The specific type of fraud committed

Question 18

Which general term refers to the gathering of electronic evidence?

Accepted Answer

A)  Checksum 
B)  Online verification 
C)  Electronic audit 
D)  Computer forensics 
A)  Checksum 
B)  Online verification 
C)  Electronic audit 
D)  Computer forensics

Question 19

Which of the following is a basic objective of surveillance, whether manual or electronic?

Accepted Answer

A)  Identify victims of the fraud 
B)  Analyze how the money comes back in the form of assets 
C)  Understand the cover-up or concealment of fraud 
D)  Catch fraud at the theft act stage 
A)  Identify victims of the fraud 
B)  Analyze how the money comes back in the form of assets 
C)  Understand the cover-up or concealment of fraud 
D)  Catch fraud at the theft act stage

Question 20

means that there are symptoms or red flags that a fraud may be occurring.

Accepted Answer

A)  Predication 
B)  Vulnerability 
C)  Audit 
D)  Presumption 
A)  Predication 
B)  Vulnerability 
C)  Audit 
D)  Presumption

Which of the following observations concerning physical evidence is true?

What is the term for gathering and analyzing electronic evidence?

What is the term for a calculation (using encryption technologies) based on the contents of a disk or file that are engineered so that even small changes in the source data will produce significantly different checksum results?

Which of the following is true about invigilation?

Surveillance is usually used to investigate:

When investigating fraud, investigators should usually interview suspects:

Which of the following is a benefit of creating a vulnerability chart?

Which investigation technique usually does not work well in kickback situations?

What is used in court cases to prove that data has not been adversely affected during analysis?

Which investigation technique relies on a person's senses, especially hearing and seeing?

A divisional manager is suspected of adding ghost employees to the payroll. Which investigative method can most easily uncover this type of fraud?

What is invigilation?

Which of the following is a form of surveillance that is usually only available to law enforcement officers?

Which step in the electronic evidence collection process is important to ensure that the original disk is kept in its seized state?

Which of the following is NOT a type of surveillance?

Identify the best pattern/order to go about a theft investigation.

What usually dictates which of the four common ways frauds are investigated is utilized?

Which general term refers to the gathering of electronic evidence?

Which of the following is a basic objective of surveillance, whether manual or electronic?

means that there are symptoms or red flags that a fraud may be occurring.

The Nature of Fraud

Who Commits Fraud and Why

Fighting Fraud: an Overview

Preventing Fraud

Recognizing the Symptoms of Fraud

Data-Driven Fraud Detection

Investigating Concealment

Conversion Investigation Methods

Inquiry Methods and Fraud Reports

Financial Statement Fraud

Revenue- and Inventory-Related Financial Statement Frauds

Liability, Asset, and Inadequate Disclosure Frauds

Fraud Against Organizations

Consumer Fraud

Bankruptcy, Divorce, and Tax Fraud

E-Commerce Fraud

Legal Follow-Up

Filters

Exam 7: Investigating Theft Acts

Which of the following observations concerning physical evidence is true?

What is the term for gathering and analyzing electronic evidence?

What is the term for a calculation (using encryption technologies) based on the contents of a disk or file that are engineered so that even small changes in the source data will produce significantly different checksum results?

Which of the following is true about invigilation?

Surveillance is usually used to investigate:

When investigating fraud, investigators should usually interview suspects:

Which of the following is a benefit of creating a vulnerability chart?

Which investigation technique usually does not work well in kickback situations?

What is used in court cases to prove that data has not been adversely affected during analysis?

Which investigation technique relies on a person's senses, especially hearing and seeing?

A divisional manager is suspected of adding ghost employees to the payroll. Which investigative method can most easily uncover this type of fraud?

What is invigilation?

Which of the following is a form of surveillance that is usually only available to law enforcement officers?

Which step in the electronic evidence collection process is important to ensure that the original disk is kept in its seized state?

Which of the following is NOT a type of surveillance?

Identify the best pattern/order to go about a theft investigation.

What usually dictates which of the four common ways frauds are investigated is utilized?

Which general term refers to the gathering of electronic evidence?

Which of the following is a basic objective of surveillance, whether manual or electronic?

means that there are symptoms or red flags that a fraud may be occurring.

The Nature of Fraud

Who Commits Fraud and Why

Fighting Fraud: an Overview

Preventing Fraud

Recognizing the Symptoms of Fraud

Data-Driven Fraud Detection

Investigating Concealment

Conversion Investigation Methods

Inquiry Methods and Fraud Reports

Financial Statement Fraud

Revenue- and Inventory-Related Financial Statement Frauds

Liability, Asset, and Inadequate Disclosure Frauds

Fraud Against Organizations

Consumer Fraud

Bankruptcy, Divorce, and Tax Fraud

E-Commerce Fraud

Legal Follow-Up

Filters