Question 1

Which of the following acts by management could discourage someone from reporting an observed act of fraud?

Accepted Answer

A)  Providing clear instructions of who to contact 
B)  Providing assurance of anonymity 
C)  Providing clear instructions on how to convey the information 
D)  Providing a clear list of possible consequences 
A)  Providing clear instructions of who to contact 
B)  Providing assurance of anonymity 
C)  Providing clear instructions on how to convey the information 
D)  Providing a clear list of possible consequences

Question 2

Which of the following is a true statement?

Accepted Answer

A)  A fraud perpetrator who normally smokes often quits after committing a fraud. 
B)  A fraud perpetrator may start entertaining coworkers more often and more lavishly. 
C)  A fraud perpetrator may start looking coworkers directly in the eye when talking to them. 
D)  A fraud perpetrator who committed the fraud act to pay off gambling debts may suddenly stop gambling. 
A)  A fraud perpetrator who normally smokes often quits after committing a fraud. 
B)  A fraud perpetrator may start entertaining coworkers more often and more lavishly. 
C)  A fraud perpetrator may start looking coworkers directly in the eye when talking to them. 
D)  A fraud perpetrator who committed the fraud act to pay off gambling debts may suddenly stop gambling.

Question 3

Which term refers to people who commit a fraud or other crime and do not feel guilt or stress?

Accepted Answer

A)  Altruists 
B)  Utilitarians 
C)  Psychopaths 
D)  Agnostics 
A)  Altruists 
B)  Utilitarians 
C)  Psychopaths 
D)  Agnostics

Question 4

Inaccuracies in ledgers represent which type of fraud symptom?

Accepted Answer

A)  Internal control weaknesses 
B)  Analytical anomalies 
C)  Accounting anomalies 
D)  Financial statement weaknesses 
A)  Internal control weaknesses 
B)  Analytical anomalies 
C)  Accounting anomalies 
D)  Financial statement weaknesses

Question 5

Research in psychology indicates that when people commit a crime (especially for the first time), they are initially overwhelmed by and .

Accepted Answer

A)  guilt, fear 
B)  anxiety, insomnia 
C)  confidence, rationalization 
D)  defensiveness, anger 
A)  guilt, fear 
B)  anxiety, insomnia 
C)  confidence, rationalization 
D)  defensiveness, anger

Which of the following acts by management could discourage someone from reporting an observed act of fraud?

Which of the following is a true statement?

Which term refers to people who commit a fraud or other crime and do not feel guilt or stress?

Inaccuracies in ledgers represent which type of fraud symptom?

Research in psychology indicates that when people commit a crime (especially for the first time), they are initially overwhelmed by and .

The Nature of Fraud

Who Commits Fraud and Why

Fighting Fraud: an Overview

Preventing Fraud

Data-Driven Fraud Detection

Investigating Theft Acts

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 5: Recognizing the Symptoms of Fraud

Which of the following acts by management could discourage someone from reporting an observed act of fraud?

Which of the following is a true statement?

Which term refers to people who commit a fraud or other crime and do not feel guilt or stress?

Inaccuracies in ledgers represent which type of fraud symptom?

Research in psychology indicates that when people commit a crime (especially for the first time), they are initially overwhelmed by and .

The Nature of Fraud

Who Commits Fraud and Why

Fighting Fraud: an Overview

Preventing Fraud

Data-Driven Fraud Detection

Investigating Theft Acts

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