Question 1

A divisional manager is suspected of adding ghost employees to the payroll.Which investigative method can most easily uncover this type of fraud?

Accepted Answer

A) Undercover operations 
B) Theft 
C) Concealment 
D) Conversion 
A) Undercover operations 
B) Theft 
C) Concealment 
D) Conversion

Question 2

What is used in court cases to prove that data has not been adversely affected during analysis?

Accepted Answer

A) Arithmetic mean 
B) Deviation measure 
C) Random sampling 
D) Checksums 
A) Arithmetic mean 
B) Deviation measure 
C) Random sampling 
D) Checksums

Question 3

Which general term refers to the gathering of electronic evidence?

Accepted Answer

A) Checksum 
B) Online verification 
C) Electronic audit 
D) Computer forensics 
A) Checksum 
B) Online verification 
C) Electronic audit 
D) Computer forensics

Question 4

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 5

______ means that there are symptoms or red flags that a fraud may be occurring.

Accepted Answer

A) Predication 
B) Vulnerability 
C) Audit 
D) Presumption 
A) Predication 
B) Vulnerability 
C) Audit 
D) Presumption

Question 6

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 7

Which of the following is true about invigilation?

Accepted Answer

A) The strict controls imposed are temporary in nature. 
B) During the period of invigilation,evidence is presented to suspects with the hopes of getting a confession. 
C) When invigilation is conducted,it is best to cover all aspects of the business. 
D) Invigilation should be accomplished in 5-7 days. 
A) The strict controls imposed are temporary in nature. 
B) During the period of invigilation,evidence is presented to suspects with the hopes of getting a confession. 
C) When invigilation is conducted,it is best to cover all aspects of the business. 
D) Invigilation should be accomplished in 5-7 days.

Question 8

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 9

_____ investigative methods are usually helpful in investigating all types of frauds,but they are most useful after you have gathered other types of evidence and know who to interview and what questions to ask.

Accepted Answer

A) Inquiry 
B) Theft 
C) Concealment 
D) Conversion 
A) Inquiry 
B) Theft 
C) Concealment 
D) Conversion

Question 10

Which step in the electronic evidence collection process is important to ensure that the original disk is kept in its seized state?

Accepted Answer

A) Evidence mapping 
B) Search 
C) Seizure 
D) Cloning 
A) Evidence mapping 
B) Search 
C) Seizure 
D) Cloning

Question 11

In most investigations of a fraud suspect,investigators should begin by:

Accepted Answer

A) Confronting the suspect. 
B) Checking personal and company records. 
C) Interviewing co-workers. 
D) Performing invigilation. 
A) Confronting the suspect. 
B) Checking personal and company records. 
C) Interviewing co-workers. 
D) Performing invigilation.

Question 12

Several factors are considered in deciding whether or not to investigate fraud.Which of the following is NOT one of them?

Accepted Answer

A) The signal that investigation or noninvestigation will send to others in the organization. 
B) Perceived cost of the investigation. 
C) Exposure or amount that could have been taken. 
D) Perceived strength of the predication. 
E) Preparation of a surveillance log. 
A) The signal that investigation or noninvestigation will send to others in the organization. 
B) Perceived cost of the investigation. 
C) Exposure or amount that could have been taken. 
D) Perceived strength of the predication. 
E) Preparation of a surveillance log.

Question 13

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 14

_______ 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 15

Surveillance is usually used to investigate:

Accepted Answer

A) Theft acts. 
B) Concealment possibilities. 
C) Conversion possibilities. 
D) Key internal controls. 
A) Theft acts. 
B) Concealment possibilities. 
C) Conversion possibilities. 
D) Key internal controls.

Question 16

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

A divisional manager is suspected of adding ghost employees to the payroll.Which investigative method can most easily uncover this type of fraud?

What is used in court cases to prove that data has not been adversely affected during analysis?

Which general term refers to the gathering of electronic evidence?

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

______ means that there are symptoms or red flags that a fraud may be occurring.

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

Which of the following is true about invigilation?

Which of the following is NOT a type of surveillance?

_____ investigative methods are usually helpful in investigating all types of frauds,but they are most useful after you have gathered other types of evidence and know who to interview and what questions to ask.

Which step in the electronic evidence collection process is important to ensure that the original disk is kept in its seized state?

In most investigations of a fraud suspect,investigators should begin by:

Several factors are considered in deciding whether or not to investigate fraud.Which of the following is NOT one of them?

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

_______ are theft act investigative methods that usually involve observing or listening to potential perpetrators.

Surveillance is usually used to investigate:

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

Why People Commit Fraud

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

Fraud in E-Commerce

Legal Follow-Up

Filters

Exam 7: Investigating Theft Acts

A divisional manager is suspected of adding ghost employees to the payroll.Which investigative method can most easily uncover this type of fraud?

What is used in court cases to prove that data has not been adversely affected during analysis?

Which general term refers to the gathering of electronic evidence?

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

______ means that there are symptoms or red flags that a fraud may be occurring.

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

Which of the following is true about invigilation?

Which of the following is NOT a type of surveillance?

_____ investigative methods are usually helpful in investigating all types of frauds,but they are most useful after you have gathered other types of evidence and know who to interview and what questions to ask.

Which step in the electronic evidence collection process is important to ensure that the original disk is kept in its seized state?

In most investigations of a fraud suspect,investigators should begin by:

Several factors are considered in deciding whether or not to investigate fraud.Which of the following is NOT one of them?

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

_______ are theft act investigative methods that usually involve observing or listening to potential perpetrators.

Surveillance is usually used to investigate:

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

Why People Commit Fraud

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

Fraud in E-Commerce

Legal Follow-Up

Filters