Question 1

What is link analysis?

Accepted Answer

A)  It is the analysis between modified documents and the individual who modified them. 
B)  It is a process that allows information in various databases and files to be evaluated and integrated in such a way that associations become apparent. 
C)  It is the process that allows private databases to be compared to public databases. 
D)  It is the linking of the money trail through large cash deposits. 
A)  It is the analysis between modified documents and the individual who modified them. 
B)  It is a process that allows information in various databases and files to be evaluated and integrated in such a way that associations become apparent. 
C)  It is the process that allows private databases to be compared to public databases. 
D)  It is the linking of the money trail through large cash deposits. B

Question 2

Contrast auditing approaches for cases of financial statement fraud versus other types of fraud.

Accepted Answer

Financial statement fraud would be approached initially through the comparison of horizontal and vertical analysis of prior period statements. Other types of fraud may be determined through interviews and investigating source document records.

Question 3

Why must financial institutions file large currency transaction reports?

Accepted Answer

A)  So bank auditors can ensure there is no fraud within the bank. 
B)  So that the IRS can ensure proper taxes are paid. 
C)  To help provide the link between the movement of money and people who supplied it. 
D)  To help fraud investigators perform their ratio analysis. 
A)  So bank auditors can ensure there is no fraud within the bank. 
B)  So that the IRS can ensure proper taxes are paid. 
C)  To help provide the link between the movement of money and people who supplied it. 
D)  To help fraud investigators perform their ratio analysis. C

Question 4

Financial statement fraud is always discovered through missing documents.

Accepted Answer

A) True 
 B)False

Question 5

The pre-announcement of a forensic accountants investigation might do what in a business?

Accepted Answer

A)  Make a guilty party confess. 
B)  Stop the fraud once and for all. 
C)  Force the guilty parties to stop their fraud, which will subsequently show up on the financial statements. 
D)  All of the above. 
A)  Make a guilty party confess. 
B)  Stop the fraud once and for all. 
C)  Force the guilty parties to stop their fraud, which will subsequently show up on the financial statements. 
D)  All of the above.

Question 6

For paper or any perishable documents, the forensic accountant should follow what basic rules?

Accepted Answer

(1) Obtain original documents, if possib

Question 7

List at least four document indicators for fraud.

Accepted Answer

Alterations (e.g., erasing items) of doc

Question 8

Who is exempt from the Currency Transactions Report that banks must file?

Accepted Answer

A)  Businesses incorporated in that state. 
B)  Non-profit organizations. 
C)  Individuals. 
D)  Businesses that routinely make such large cash deposits. 
A)  Businesses incorporated in that state. 
B)  Non-profit organizations. 
C)  Individuals. 
D)  Businesses that routinely make such large cash deposits.

Question 9

How many ways is documentary evidence collected?

Accepted Answer

A)  4 
B)  3 
C)  2 
D)  1 
A)  4 
B)  3 
C)  2 
D)  1

Question 10

Where are most restricted databases maintained in each state?

Accepted Answer

A)  At the public safety headquarters. 
B)  At the secretary of state's office. 
C)  At the state information management computer backup location. 
D)  Within the department of vital statistics office. 
A)  At the public safety headquarters. 
B)  At the secretary of state's office. 
C)  At the state information management computer backup location. 
D)  Within the department of vital statistics office.

Question 11

It is impossible to determine which printer printed a document.

Accepted Answer

A) True 
 B)False

Question 12

A process that allows information in various databases and files to be evaluated and integrated in such a way that associations become apparent is called a(n):

Accepted Answer

A)  Boon-lean search 
B)  Query 
C)  Link Analysis 
D)  Financial Records Search Warrant 
A)  Boon-lean search 
B)  Query 
C)  Link Analysis 
D)  Financial Records Search Warrant

Question 13

Besides a judge, what other person may issue a search warrant in certain jurisdictions?

Accepted Answer

A)  District Attorney 
B)  Elected Sheriff 
C)  Magistrate 
D)  Grand Jury Foreman/woman 
A)  District Attorney 
B)  Elected Sheriff 
C)  Magistrate 
D)  Grand Jury Foreman/woman

Question 14

When did the Social Security Administration begin tracking the SSDI?

Accepted Answer

A)  1984 
B)  1962 
C)  1944 
D)  1876 
A)  1984 
B)  1962 
C)  1944 
D)  1876

Question 15

Only a forensic accountant can present a search warrant for financial records to a suspect.

Accepted Answer

A) True 
 B)False

Question 16

If documents are contested because one or more persons do not believe they are authentic, they are referred to as:

Accepted Answer

A)  Forensic Evidence. 
B)  Questioned Documents. 
C)  Altered Documents. 
D)  Fraud trigger points. 
A)  Forensic Evidence. 
B)  Questioned Documents. 
C)  Altered Documents. 
D)  Fraud trigger points.

Question 17

Questioned documents are documents that are contested because their authorship or authenticity (or both) is not established.

Accepted Answer

A) True 
 B)False

Question 18

When businesses or persons obtain mortgages for things other than real estate, these are called:

Accepted Answer

A)  Leins 
B)  Chattel Mortgages 
C)  Collateral Loans 
D)  Uncollateralized Loans 
A)  Leins 
B)  Chattel Mortgages 
C)  Collateral Loans 
D)  Uncollateralized Loans

Question 19

How can UCC filings assist an investigator?

Accepted Answer

A)  They can see what real estate a company purchased. 
B)  UCC filings will show when financial statements were submitted to the SEC. 
C)  UCC filings will only show international real estate transaction filings. 
D)  To determine whether mortgages on items other than real estate exist. 
A)  They can see what real estate a company purchased. 
B)  UCC filings will show when financial statements were submitted to the SEC. 
C)  UCC filings will only show international real estate transaction filings. 
D)  To determine whether mortgages on items other than real estate exist.

Question 20

Describe horizontal and vertical analysis?

Accepted Answer

Horizontal analysis is a side-

What is link analysis?

Contrast auditing approaches for cases of financial statement fraud versus other types of fraud.

Why must financial institutions file large currency transaction reports?

Financial statement fraud is always discovered through missing documents.

The pre-announcement of a forensic accountants investigation might do what in a business?

For paper or any perishable documents, the forensic accountant should follow what basic rules?

List at least four document indicators for fraud.

Who is exempt from the Currency Transactions Report that banks must file?

How many ways is documentary evidence collected?

Where are most restricted databases maintained in each state?

It is impossible to determine which printer printed a document.

A process that allows information in various databases and files to be evaluated and integrated in such a way that associations become apparent is called a(n):

Besides a judge, what other person may issue a search warrant in certain jurisdictions?

When did the Social Security Administration begin tracking the SSDI?

Only a forensic accountant can present a search warrant for financial records to a suspect.

If documents are contested because one or more persons do not believe they are authentic, they are referred to as:

Questioned documents are documents that are contested because their authorship or authenticity (or both) is not established.

When businesses or persons obtain mortgages for things other than real estate, these are called:

How can UCC filings assist an investigator?

Describe horizontal and vertical analysis?

Introduction to Forensic Accounting and Fraud Examination

The Forensic Accounting Legal Environment

Fundamentals I: Accounting Information Systems

Fundamentals II: The Auditing Environment

Fraud Prevention and Risk Management

Fraud Detection

The Fraud Investigation and Engagement Processes

The Evidence Collection Process

Fraud Examination Evidence II: Interview and Interrogation Methods

Fraud Examination Evidence III: Forensic Science and Computer Forensics

The Fraud Report, Litigation, and the Recovery Process

Employee, Vendor, and Other Frauds Against the Organization

Financial Statement Fraud

Fraud and Sox Compliance

Tax Fraud

Bankruptcy, Divorce, Identity Theft

Organized Crime, Counterterrorism, and Anti-Money Laundering

Business Valuation

Dispute Resolution Services

Filters

Exam 9: Fraud Examination Evidence I: Physical, Documentary, and Observational Evidence

What is link analysis?

Contrast auditing approaches for cases of financial statement fraud versus other types of fraud.

Why must financial institutions file large currency transaction reports?

Financial statement fraud is always discovered through missing documents.

The pre-announcement of a forensic accountants investigation might do what in a business?

For paper or any perishable documents, the forensic accountant should follow what basic rules?

List at least four document indicators for fraud.

Who is exempt from the Currency Transactions Report that banks must file?

How many ways is documentary evidence collected?

Where are most restricted databases maintained in each state?

It is impossible to determine which printer printed a document.

A process that allows information in various databases and files to be evaluated and integrated in such a way that associations become apparent is called a(n):

Besides a judge, what other person may issue a search warrant in certain jurisdictions?

When did the Social Security Administration begin tracking the SSDI?

Only a forensic accountant can present a search warrant for financial records to a suspect.

If documents are contested because one or more persons do not believe they are authentic, they are referred to as:

Questioned documents are documents that are contested because their authorship or authenticity (or both) is not established.

When businesses or persons obtain mortgages for things other than real estate, these are called:

How can UCC filings assist an investigator?

Describe horizontal and vertical analysis?

Introduction to Forensic Accounting and Fraud Examination

The Forensic Accounting Legal Environment

Fundamentals I: Accounting Information Systems

Fundamentals II: The Auditing Environment

Fraud Prevention and Risk Management

Fraud Detection

The Fraud Investigation and Engagement Processes

The Evidence Collection Process

Fraud Examination Evidence II: Interview and Interrogation Methods

Fraud Examination Evidence III: Forensic Science and Computer Forensics

The Fraud Report, Litigation, and the Recovery Process

Employee, Vendor, and Other Frauds Against the Organization

Financial Statement Fraud

Fraud and Sox Compliance

Tax Fraud

Bankruptcy, Divorce, Identity Theft

Organized Crime, Counterterrorism, and Anti-Money Laundering

Business Valuation

Dispute Resolution Services

Filters