Question 1

Which of the following is an alternative when original documents are too voluminous to permit careful examination?

Accepted Answer

A) A photocopy of the original document will suffice. 
B) It will have to be excluded from usage as evidence. 
C) A summary of its contents is acceptable. 
D) There are no alternatives.The original has to be produced. 
A) A photocopy of the original document will suffice. 
B) It will have to be excluded from usage as evidence. 
C) A summary of its contents is acceptable. 
D) There are no alternatives.The original has to be produced.

Question 2

Computer searches and physical asset counts usually focus on the ________ element of the fraud triangle.

Accepted Answer

A) theft 
B) concealment 
C) conversion 
D) inquiry 
A) theft 
B) concealment 
C) conversion 
D) inquiry

Question 3

Which of the following observations about discovery sampling is TRUE?

Accepted Answer

A) It is one of the more difficult statistical sampling variations to understand. 
B) Auditors using this method can always be certain that fraud does not exist in a population of checks. 
C) It allows an auditor to generalize and make inferences from the population to the sample. 
D) Auditors can quantify both the risk and samples until they have sufficient evidence that fraud does not likely exist. 
A) It is one of the more difficult statistical sampling variations to understand. 
B) Auditors using this method can always be certain that fraud does not exist in a population of checks. 
C) It allows an auditor to generalize and make inferences from the population to the sample. 
D) Auditors can quantify both the risk and samples until they have sufficient evidence that fraud does not likely exist.

Question 4

Which of the following products can be useful to coordinate the evidence in large cases that involve investigators,legal counsel,accountants,expert witnesses,and management representatives?

Accepted Answer

A) DatiCon 
B) Analyst's Notebook 
C) CaseMap 
D) Ringtail 
A) DatiCon 
B) Analyst's Notebook 
C) CaseMap 
D) Ringtail

Question 5

​Which of the following is an example of secondary evidence?

Accepted Answer

A) ​testimony of recipient of stolen assets 
B) ​confession outside vendors who paid bribes 
C) ​testimony of witnesses of the fraud act 
D) ​photocopies of improper documents 
A) ​testimony of recipient of stolen assets 
B) ​confession outside vendors who paid bribes 
C) ​testimony of witnesses of the fraud act 
D) ​photocopies of improper documents

Question 6

The four most common examples of documentary evidence which are valuable but difficult to obtain are:

Accepted Answer

A) Web-based e-mail accounts, private bank records, tax returns, and brokerage records. 
B) Sample analytical reports, photographs and videos, tax returns, and SEC filings. 
C) Office e-mail accounts, private bank records, maps and diagrams, and sample analytical reports. 
D) Photographs and videos, private bank records, tax returns, and brokerage records. 
A) Web-based e-mail accounts, private bank records, tax returns, and brokerage records. 
B) Sample analytical reports, photographs and videos, tax returns, and SEC filings. 
C) Office e-mail accounts, private bank records, maps and diagrams, and sample analytical reports. 
D) Photographs and videos, private bank records, tax returns, and brokerage records.

Question 7

Which of the following does NOT appear on a check that has been cashed?

Accepted Answer

A) Teller number 
B) Date of the transaction 
C) Transaction number 
D) Time of the transaction 
A) Teller number 
B) Date of the transaction 
C) Transaction number 
D) Time of the transaction

Question 8

Which of the following statements regarding sampling risk is FALSE?

Accepted Answer

A) To reduce sampling risk, the investigator can increase the sample size. 
B) Sampling risk can only be slightly reduced by careful planning of the sampling procedure. 
C) To reduce sampling risk, the investigator can use a random number table. 
D) In fraud examination, sampling risk can be significant. 
A) To reduce sampling risk, the investigator can increase the sample size. 
B) Sampling risk can only be slightly reduced by careful planning of the sampling procedure. 
C) To reduce sampling risk, the investigator can use a random number table. 
D) In fraud examination, sampling risk can be significant.

Question 9

​Which of the following is a FALSE statement regarding how the testimony of witnesses can be problematic?

Accepted Answer

A) ​Witnesses can forget important facts. 
B) ​Witnesses can be confused by opposing attorneys. 
C) ​Witnesses can commit perjury. 
D) ​Witnesses may depend on their written summary of the facts. 
A) ​Witnesses can forget important facts. 
B) ​Witnesses can be confused by opposing attorneys. 
C) ​Witnesses can commit perjury. 
D) ​Witnesses may depend on their written summary of the facts.

Question 10

​Computer-based queries of accounting and other data bases are utilized in which of the following investigation methods?

Accepted Answer

A) ​theft 
B) ​conversion 
C) ​concealment 
D) ​inquiry 
A) ​theft 
B) ​conversion 
C) ​concealment 
D) ​inquiry

Question 11

​Which of the following statements is NOT included in a subpoena?

Accepted Answer

A) ​the location of the documents being requested 
B) ​the identity of who is making the request for the documents 
C) ​the exact information being requested 
D) ​the signature of a judge or court commissioner 
A) ​the location of the documents being requested 
B) ​the identity of who is making the request for the documents 
C) ​the exact information being requested 
D) ​the signature of a judge or court commissioner

Question 12

​The FBI's Document Conversion Lab does NOT do which of the following?

Accepted Answer

A) ​It saves an incredible amount of time searching documents. 
B) ​It increases search capabilities regarding relevant documents. 
C) ​It increases the amount of documentation evidence available. 
D) ​It enables the sharing of document information. 
A) ​It saves an incredible amount of time searching documents. 
B) ​It increases search capabilities regarding relevant documents. 
C) ​It increases the amount of documentation evidence available. 
D) ​It enables the sharing of document information.

Question 13

​Which of the following is NOT a warning sign indicating a possible problem with a document?

Accepted Answer

A) ​disguised or unnatural handwriting 
B) ​authorized initialed changes 
C) ​inconsistency or disruption in the continuity of the content 
D) ​use of two or more different colors of ink 
A) ​disguised or unnatural handwriting 
B) ​authorized initialed changes 
C) ​inconsistency or disruption in the continuity of the content 
D) ​use of two or more different colors of ink

Question 14

_______ are executed only by law enforcement officials and are generally used only in criminal cases.

Accepted Answer

A) Subpoenas 
B) Voluntary consents 
C) Search warrants 
D) Interviews 
A) Subpoenas 
B) Voluntary consents 
C) Search warrants 
D) Interviews

Question 15

Which statistical sampling allows an auditor to generalize and make inferences from the sample to the population?

Accepted Answer

A) Probability sampling 
B) Random sampling 
C) Discovery sampling 
D) Quota sampling 
A) Probability sampling 
B) Random sampling 
C) Discovery sampling 
D) Quota sampling

Question 16

An audit is part of which type of investigative method?

Accepted Answer

A) theft 
B) conversion 
C) concealment 
D) inquiry 
A) theft 
B) conversion 
C) concealment 
D) inquiry

Question 17

Which of the following statements about subpoenas is correct?​

Accepted Answer

A) ​A subpoena can only be issued by agents of a grand jury or of the court. 
B) ​A subpoena is one of the two ways to gain access to difficult to obtain information. 
C) ​A subpoena must be signed by the chair of the grand jury. 
D) ​A subpoena's only purpose is to access difficult to obtain documents. 
A) ​A subpoena can only be issued by agents of a grand jury or of the court. 
B) ​A subpoena is one of the two ways to gain access to difficult to obtain information. 
C) ​A subpoena must be signed by the chair of the grand jury. 
D) ​A subpoena's only purpose is to access difficult to obtain documents.

Question 18

Mark owns a 24-hour convenience store.Lately he has noticed that the liquor inventory purchases have gone up by huge amounts,although sales proceeds from this category haven't increased.He suspects his two night-shift employees.Which is the best investigative method to uncover such a fraud?

Accepted Answer

A) Electronic investigation 
B) Conversion investigation 
C) Inquiry investigation 
D) Concealment investigation 
A) Electronic investigation 
B) Conversion investigation 
C) Inquiry investigation 
D) Concealment investigation

Question 19

Which of the following is a popular program used to index and store evidence?

Accepted Answer

A) CaseCentral 
B) IDEA 
C) TANZAN 
D) SQL 
A) CaseCentral 
B) IDEA 
C) TANZAN 
D) SQL

Question 20

The three most common ways to obtain documentary evidence which are valuable but difficult to obtain are:

Accepted Answer

A) subpoena, voluntary consent, and searching public records 
B) subpoena, search warrant, and voluntary consent 
C) search warrant, invigilation, and surveillance 
D) voluntary consent, surveillance, and invigilation 
A) subpoena, voluntary consent, and searching public records 
B) subpoena, search warrant, and voluntary consent 
C) search warrant, invigilation, and surveillance 
D) voluntary consent, surveillance, and invigilation

Which of the following is an alternative when original documents are too voluminous to permit careful examination?

Computer searches and physical asset counts usually focus on the ________ element of the fraud triangle.

Which of the following observations about discovery sampling is TRUE?

Which of the following products can be useful to coordinate the evidence in large cases that involve investigators,legal counsel,accountants,expert witnesses,and management representatives?

Which of the following is an example of secondary evidence?

The four most common examples of documentary evidence which are valuable but difficult to obtain are:

Which of the following does NOT appear on a check that has been cashed?

Which of the following statements regarding sampling risk is FALSE?

Which of the following is a FALSE statement regarding how the testimony of witnesses can be problematic?

Computer-based queries of accounting and other data bases are utilized in which of the following investigation methods?

Which of the following statements is NOT included in a subpoena?

The FBI's Document Conversion Lab does NOT do which of the following?

Which of the following is NOT a warning sign indicating a possible problem with a document?

_______ are executed only by law enforcement officials and are generally used only in criminal cases.

Which statistical sampling allows an auditor to generalize and make inferences from the sample to the population?

An audit is part of which type of investigative method?

Which of the following statements about subpoenas is correct?

Mark owns a 24-hour convenience store.Lately he has noticed that the liquor inventory purchases have gone up by huge amounts,although sales proceeds from this category haven't increased.He suspects his two night-shift employees.Which is the best investigative method to uncover such a fraud?

Which of the following is a popular program used to index and store evidence?

The three most common ways to obtain documentary evidence which are valuable but difficult to obtain are:

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 Theft Acts

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 8: Investigating Concealment

Which of the following is an alternative when original documents are too voluminous to permit careful examination?

Computer searches and physical asset counts usually focus on the ________ element of the fraud triangle.

Which of the following observations about discovery sampling is TRUE?

Which of the following products can be useful to coordinate the evidence in large cases that involve investigators,legal counsel,accountants,expert witnesses,and management representatives?

​Which of the following is an example of secondary evidence?

The four most common examples of documentary evidence which are valuable but difficult to obtain are:

Which of the following does NOT appear on a check that has been cashed?

Which of the following statements regarding sampling risk is FALSE?

​Which of the following is a FALSE statement regarding how the testimony of witnesses can be problematic?

​Computer-based queries of accounting and other data bases are utilized in which of the following investigation methods?

​Which of the following statements is NOT included in a subpoena?

​The FBI's Document Conversion Lab does NOT do which of the following?

​Which of the following is NOT a warning sign indicating a possible problem with a document?

_______ are executed only by law enforcement officials and are generally used only in criminal cases.

Which statistical sampling allows an auditor to generalize and make inferences from the sample to the population?

An audit is part of which type of investigative method?

Which of the following statements about subpoenas is correct?​

Mark owns a 24-hour convenience store.Lately he has noticed that the liquor inventory purchases have gone up by huge amounts,although sales proceeds from this category haven't increased.He suspects his two night-shift employees.Which is the best investigative method to uncover such a fraud?

Which of the following is a popular program used to index and store evidence?

The three most common ways to obtain documentary evidence which are valuable but difficult to obtain are:

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 Theft Acts

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 example of secondary evidence?

Which of the following is a FALSE statement regarding how the testimony of witnesses can be problematic?

Computer-based queries of accounting and other data bases are utilized in which of the following investigation methods?

Which of the following statements is NOT included in a subpoena?

The FBI's Document Conversion Lab does NOT do which of the following?

Which of the following is NOT a warning sign indicating a possible problem with a document?

Which of the following statements about subpoenas is correct?