Fraud Ch 7&8

All of the following are fraud investigation methods discussed in Chapter 7 except:
a.)Conversion
b.)Concealment
c.)Inquiry
d.)Documentary

Invigilation is most commonly used in which of the following scenarios

A vulnerability chart shows all of the following except:
a. what was taken
b. how was theft concealed
c. sentincing for crimes committed
d. pressures and rationalizations

Physical evidence can be especially useful in cases where ___ can be counted

The gathering of electronic evidence is usually referred to as

Which of the following is NOT a method in Theft act investigations?
a. invigilation
b. seizing and searching computers
c. physical asset counts
d. surveillance and covert operations

Inventory frauds involve the transporting of stolen goods are often investigated by which of the following approach?
a. theft investigative methods
b. concealmetn investigative methods.
c. conversion investigative methods
d. inquiry investigative methods

When beginning an investigation, fraud examiners should use techniques that will:

Which tool is useful for explicitly considering all aspects of the fraud at the beginning of investigation

Which of the following does not need to include in surveillance log?
a. The date and day of observation
b. the name of the observer
c. distance from the scene
d. weather and temperature

What is the backbone of a concealment investigation

What is the best way to obtain documentary evidence

Which of the following is NOT a situation that permits photocopies in court?
a. difficult transportation of evidence
b. original is in possession of an adverse party
c. original is lost/destroyed without fault of the party seeking to introduce it
d. the original is too voluminous

Which of the following is NOT one of the three symptoms of fraud?
a. Criminal record
b. Lifestyle change
c. Behavior change
d. Control weakness

Concealment is generally accomplishing documented by:

What must be maintained in order for evidence to be accepted by courts?

What is NOT a way to obtain hard-to-get evidence?
a. Subpoena
b. search warrant
c. voluntary consent
d. trailing

Examiners are better equipped for documenting investigations if they have a background in

the chance that a finding of fraud will be misinterpreted

What is/are the least reliable way(s) of obtaining documentary evidence?

Which of the following is not a category used in the fraud triangle plus inquiry paradigm?
a. Theft investigative techniques
b. Concealment investigative techniques
c. Action investigative techniques
d. Conversion investigative techniques

When beginning an investigation, fraud examiners should use techniques that will:

When conducting interviews during an investigation, which of the following wors should usually be avoided?
a. Audit
b. Inquiry
c. investigation
d. record examination

When beginning a fraud investigation, which of the following methods is most useful in identifying possible suspects?

can create tremendous amounts of documentary evidence

Which of the following is not a theft investigative method?
a. invigilation
b. honesty testing
c. seizing and searching computers
d. surveillance and covert operations

When deciding whether or not to investigate which of the following factors should an organization not consider?
a. possible cost of the investigation
b. perceived strength of the predication
c. possible public exposure resulting because of the investigation

Surveillance, when properly performed is done:

Which of the following is not included in a vulnerability chart?
a. explanations of the fraud traingle in relation to suspects of fraud
b. breakdowns in key internal controls
c.  internal contorls that a company plans ti insitute in the future
d. theft investigation methods.

A vulnerability chart:

Fixed point or stationary observations can be conducted by

Surveillance logs should include all of the following except:
a. time the observation began and ended
b. cost of the surveillance equipement used
c. movements and activities of the suspect
d. distance the observation was from the scene

Wiretapping, a form of electronic surveillance can be used by:
a. internal auditors
b. company controllers
c. CPAs
d. all of the above
e. none of the above

Which theft investigative method is most limited in value during employee fraud investgations because of concerns regarding employees' privacy at work?

When seizing computers, a calculation that ensures that you have an excat clone and have not changed data is called a

A snapshot of active memory should be done

In a fraud investigation, documents

chain of custody refers to

Marking documentary evidence is important to ensure that

deals with the probability of discovering at least one error in a given sample size if the population error is a certain percentage

Documentary evidence such as private tax returns can usually be obtained only by

Which of the following is not ture regarding document experts?
a. they can usually determine whether a document was written by the person whose signature the document bears
b. they can usually determine whether a document has been forged
c. they can usually determine whether the date the document bears is the date the document was written

Which of the following is not a benefit of statisitcal sampling?
a. it allows auditors to be certain that fraud does not exist in a population
b. it is helpful when populations are large
c. It allows quantifications of risk
d. It allows inference about a population

Which of the following methods of gathering documents is based primarily on luck?

Which of the following is true of graphologists?
a. They can only perform their work in laboratory settings
b. They perform the same type of work as forensic document experts
c. they study handwriting as a way to interpret and identify personalities
d. they are required to be members of the ABFDE organization

What can a fraud examiner conclude if one or more instances of fraud are found in a sample taken from a population?

What can the fraud examiner conclude if his or her tests confirm that no instances of fraud are presnet in a sample taken from a population

How are most frauds concealed

Which of the following is usually te best way to obtain documentary evidence

Programs like casemap, casecentral, zantaz, ringtail, and taticon are examples of