Question 1

Why are there no published professional protocols available to guide fraud investigators in conducting investigations for each specific type of fraud scheme?

Accepted Answer

One reason that no general set of protoc

Question 2

The fraud scheme must answer the question "why" before charges can be filed.

Accepted Answer

A) True 
 B)False

Question 3

It is possible to have multiple hypotheses' that relate to the same fraud.
True

Accepted Answer

A) True 
 B)False

Question 4

Fraud theory is:

Accepted Answer

A)  Fraudster, circumstances, motive and opportunity 
B)  The details surrounding crime and punishment 
C)  Where, why, with whom, opportunity and fraud 
D)  Who, what, when, where, why, how 
A)  Fraudster, circumstances, motive and opportunity 
B)  The details surrounding crime and punishment 
C)  Where, why, with whom, opportunity and fraud 
D)  Who, what, when, where, why, how

Question 5

The principle of predication dictates that there must be a reasonable justification for each step in the evidence collection process.

Accepted Answer

A) True 
 B)False

Question 6

A complete court case typically includes:

Accepted Answer

A)  All of these 
B)  A fraud theory 
C)  Collected evidence 
D)  Expert testimony 
A)  All of these 
B)  A fraud theory 
C)  Collected evidence 
D)  Expert testimony

Question 7

Who's responsibility is it to establish a fraud theory and provide an example of one.

Accepted Answer

It's really the attorney's responsibilit

Question 8

Which of the following is a reason not to initially confront the fraudster prior to beginning an investigation?

Accepted Answer

A)  It is illegal to confront a fraudster without a court order. 
B)  You never know who the fraudster is without an investigation. 
C)  Catching them in the act through observation can lead to quicker convictions or plea bargains. 
D)  All of the above. 
A)  It is illegal to confront a fraudster without a court order. 
B)  You never know who the fraudster is without an investigation. 
C)  Catching them in the act through observation can lead to quicker convictions or plea bargains. 
D)  All of the above.

Question 9

The fraud theory approach to fraud investigations is a process that posits a hypothesis regarding a fraud scheme, tests the hypothesis with evidence, and then accepts, modifies, or discards the hypothesis as is warranted by the evidence.

Accepted Answer

A) True 
 B)False

Question 10

The evidence collection process begins with:

Accepted Answer

A)  Routine observations of accounting processes. 
B)  Interviews with those furthest away from the fraud. 
C)  A review of the physical and document evidence. 
D)  Wherever the investigator feels is most important. 
A)  Routine observations of accounting processes. 
B)  Interviews with those furthest away from the fraud. 
C)  A review of the physical and document evidence. 
D)  Wherever the investigator feels is most important.

Why are there no published professional protocols available to guide fraud investigators in conducting investigations for each specific type of fraud scheme?

The fraud scheme must answer the question "why" before charges can be filed.

It is possible to have multiple hypotheses' that relate to the same fraud. True

Fraud theory is:

The principle of predication dictates that there must be a reasonable justification for each step in the evidence collection process.

A complete court case typically includes:

Who's responsibility is it to establish a fraud theory and provide an example of one.

Which of the following is a reason not to initially confront the fraudster prior to beginning an investigation?

The fraud theory approach to fraud investigations is a process that posits a hypothesis regarding a fraud scheme, tests the hypothesis with evidence, and then accepts, modifies, or discards the hypothesis as is warranted by the evidence.

The evidence collection process begins with:

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

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

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 8: The Evidence Collection Process

Why are there no published professional protocols available to guide fraud investigators in conducting investigations for each specific type of fraud scheme?

The fraud scheme must answer the question "why" before charges can be filed.

It is possible to have multiple hypotheses' that relate to the same fraud. True

Fraud theory is:

The principle of predication dictates that there must be a reasonable justification for each step in the evidence collection process.

A complete court case typically includes:

Who's responsibility is it to establish a fraud theory and provide an example of one.

Which of the following is a reason not to initially confront the fraudster prior to beginning an investigation?

The fraud theory approach to fraud investigations is a process that posits a hypothesis regarding a fraud scheme, tests the hypothesis with evidence, and then accepts, modifies, or discards the hypothesis as is warranted by the evidence.

The evidence collection process begins with:

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

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

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