Question 1

Experts recommend that invigilation must continue:

Accepted Answer

A) for at least 7 days. 
B) for at least 14 days. 
C) for at least 21 days. 
D) for an indefinite period determined by the individual investigator. 
A) for at least 7 days. 
B) for at least 14 days. 
C) for at least 21 days. 
D) for an indefinite period determined by the individual investigator.

Question 2

​Which of the following is an increasingly popular form of gathering physical evidence of fraud?

Accepted Answer

A) ​reviewing spending habits of the those possibly involved 
B) ​confiscating and searching computers 
C) ​tracking missing inventory through bar codes 
D) ​creating and viewing surveillance tapes 
A) ​reviewing spending habits of the those possibly involved 
B) ​confiscating and searching computers 
C) ​tracking missing inventory through bar codes 
D) ​creating and viewing surveillance tapes

Question 3

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 4

​Which of the following is important regarding invigilation?

Accepted Answer

A) ​Invigilation should include all areas of the business. 
B) ​The time period for the invigilation should be at least one month. 
C) ​Past records should be analyzed in order to establish an operating profile for the invigilation. 
D) ​The investigator should make the decision regarding the temporary controls to be put in place for the invigilation. 
A) ​Invigilation should include all areas of the business. 
B) ​The time period for the invigilation should be at least one month. 
C) ​Past records should be analyzed in order to establish an operating profile for the invigilation. 
D) ​The investigator should make the decision regarding the temporary controls to be put in place for the invigilation.

Question 5

Concealment investigative techniques do not work well in kickback situations.Why?

Accepted Answer

A) The parties in the transaction will be hard to trace. 
B) Results of concealment investigative techniques are not admissible as evidence in courts. 
C) There is usually no direct documentary evidence. 
D) The risk involved in such investigations is unusually high. 
A) The parties in the transaction will be hard to trace. 
B) Results of concealment investigative techniques are not admissible as evidence in courts. 
C) There is usually no direct documentary evidence. 
D) The risk involved in such investigations is unusually high.

Question 6

Which of the following observations concerning physical evidence is TRUE?

Accepted Answer

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

Question 7

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 8

Which of the following is NOT a method for theft investigation?

Accepted Answer

A) Covert operations (surveillance) 
B) Electronic searches 
C) Invigilation 
D) Physical evidence 
A) Covert operations (surveillance) 
B) Electronic searches 
C) Invigilation 
D) Physical evidence

Question 9

For fraud to occur,usually three elements are necessary: pressure,opportunity,and _______.

Accepted Answer

A) excitement 
B) guidance 
C) rationalization 
D) money 
A) excitement 
B) guidance 
C) rationalization 
D) money

Question 10

Which of the following statements is FALSE?

Accepted Answer

A) Fraud investigations should begin in a manner that does not arouse suspicion. 
B) Initially, investigators should avoid using words like investigation. 
C) The investigation process usually starts by approaching the suspect. 
D) Investigators should focus on gathering the strongest types of evidence. 
A) Fraud investigations should begin in a manner that does not arouse suspicion. 
B) Initially, investigators should avoid using words like investigation. 
C) The investigation process usually starts by approaching the suspect. 
D) Investigators should focus on gathering the strongest types of evidence.

Question 11

Characteristics of invigilation include which of the following?

Accepted Answer

A) A method of creating a loosely monitored environment to catch fraudulent activities. 
B) It is an inexpensive method to monitor all employees during the investigation process. 
C) It is most commonly used in such high-risk areas as expensive inventory. 
D) A method of watching and recording physical facts, acts, and movements. 
A) A method of creating a loosely monitored environment to catch fraudulent activities. 
B) It is an inexpensive method to monitor all employees during the investigation process. 
C) It is most commonly used in such high-risk areas as expensive inventory. 
D) A method of watching and recording physical facts, acts, and movements.

Question 12

Which of the following are theft act investigative methods that usually involve observing or listening to potential perpetrators?

Accepted Answer

A) Audits 
B) Online resources 
C) Document examination 
D) Surveillance and covert operations 
A) Audits 
B) Online resources 
C) Document examination 
D) Surveillance and covert operations

Question 13

A(n)____ is a tool for explicitly considering all aspects of the fraud and for establishing fraud theories.

Accepted Answer

A) Vulnerability chart 
B) Perceptual map 
C) Surveillance log 
D) Pareto chart 
A) Vulnerability chart 
B) Perceptual map 
C) Surveillance log 
D) Pareto chart

Question 14

​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 15

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 16

Undercover operations should be used only when:

Accepted Answer

A) large scale fraud is likely and other investigation methods fail. 
B) controls are made so strict that opportunities to commit fraud are virtually impossible. 
C) the investigation cannot be kept a secret. 
D) there is a need to develop theories about what kind of fraud has occurred. 
A) large scale fraud is likely and other investigation methods fail. 
B) controls are made so strict that opportunities to commit fraud are virtually impossible. 
C) the investigation cannot be kept a secret. 
D) there is a need to develop theories about what kind of fraud has occurred.

Question 17

What is invigilation?

Accepted Answer

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

Question 18

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

Question 19

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 20

Undercover operations are costly and time-consuming and should be used with extreme care.In which of the following situations would it be ineffective to conduct an undercover operation?

Accepted Answer

A) When law enforcement authorities are informed 
B) When the investigation can be closely monitored 
C) When other investigation methods are available 
D) When the investigation can remain secretive 
A) When law enforcement authorities are informed 
B) When the investigation can be closely monitored 
C) When other investigation methods are available 
D) When the investigation can remain secretive

Experts recommend that invigilation must continue:

Which of the following is an increasingly popular form of gathering physical evidence of fraud?

Which of the following is NOT a type of surveillance?

Which of the following is important regarding invigilation?

Concealment investigative techniques do not work well in kickback situations.Why?

Which of the following observations concerning physical evidence is TRUE?

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

Which of the following is NOT a method for theft investigation?

For fraud to occur,usually three elements are necessary: pressure,opportunity,and _______.

Which of the following statements is FALSE?

Characteristics of invigilation include which of the following?

Which of the following are theft act investigative methods that usually involve observing or listening to potential perpetrators?

A(n)____ is a tool for explicitly considering all aspects of the fraud and for establishing fraud theories.

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

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

Undercover operations should be used only when:

What is invigilation?

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

Undercover operations are costly and time-consuming and should be used with extreme care.In which of the following situations would it be ineffective to conduct an undercover operation?

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

Experts recommend that invigilation must continue:

​Which of the following is an increasingly popular form of gathering physical evidence of fraud?

Which of the following is NOT a type of surveillance?

​Which of the following is important regarding invigilation?

Concealment investigative techniques do not work well in kickback situations.Why?

Which of the following observations concerning physical evidence is TRUE?

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

Which of the following is NOT a method for theft investigation?

For fraud to occur,usually three elements are necessary: pressure,opportunity,and _______.

Which of the following statements is FALSE?

Characteristics of invigilation include which of the following?

Which of the following are theft act investigative methods that usually involve observing or listening to potential perpetrators?

A(n)____ is a tool for explicitly considering all aspects of the fraud and for establishing fraud theories.

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

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

Undercover operations should be used only when:

What is invigilation?

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

Undercover operations are costly and time-consuming and should be used with extreme care.In which of the following situations would it be ineffective to conduct an undercover operation?

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

Which of the following is an increasingly popular form of gathering physical evidence of fraud?

Which of the following is important regarding invigilation?

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