Fraud Ch 7&8

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  1. All of the following are fraud investigation methods discussed in Chapter 7 except:
  2. Invigilation is most commonly used in which of the following scenarios
    expensive inventory and areas with poor controls over the receipt and loading of goods
  3. 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
    sentencing for crimes commited
  4. Physical evidence can be especially useful in cases where ___ can be counted
    physical stock in inventory
  5. The gathering of electronic evidence is usually referred to as
    computer forensics
  6. 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
    physical asset counts
  7. 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
    Theft investigative methods
  8. When beginning an investigation, fraud examiners should use techniques that will:
    not wrongly incriminate innocent people
  9. Which tool is useful for explicitly considering all aspects of the fraud at the beginning of investigation
    vulnerability chart
  10. 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
    weather and temperature
  11. What is the backbone of a concealment investigation
    documents and electronic records
  12. What is the best way to obtain documentary evidence
    computer based queries
  13. 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
    Difficult transportation of evidence
  14. 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
    criminal record
  15. Concealment is generally accomplishing documented by:
    manipulating documentary evidence
  16. What must be maintained in order for evidence to be accepted by courts?
    Chain of custody
  17. What is NOT a way to obtain hard-to-get evidence?
    a. Subpoena
    b. search warrant
    c. voluntary consent
    d. trailing
  18. Examiners are better equipped for documenting investigations if they have a background in
    computer statistics and accounting
  19. the chance that a finding of fraud will be misinterpreted
    non-sampling risk
  20. What is/are the least reliable way(s) of obtaining documentary evidence?
    Chance, Accident, Tips
  21. 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
    Action investigative techniques
  22. When beginning an investigation, fraud examiners should use techniques that will:
    not arouse suspicion
  23. When conducting interviews during an investigation, which of the following wors should usually be avoided?
    a. Audit
    b. Inquiry
    c. investigation
    d. record examination
  24. When beginning a fraud investigation, which of the following methods is most useful in identifying possible suspects?
    preparing a vulnerability chart
  25. can create tremendous amounts of documentary evidence
  26. 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
    honesty testing
  27. 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
    all of the above
  28. Surveillance, when properly performed is done:
    without the perpetrator's knowledge
  29. 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.
    theft investigation methods
  30. A vulnerability chart:
    forces investigators to explicitly consider all aspects of a fraud
  31. Fixed point or stationary observations can be conducted by
  32. 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
    cost of serveillance equipment used
  33. 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
    none of the above
  34. Which theft investigative method is most limited in value during employee fraud investgations because of concerns regarding employees' privacy at work?
    Electronic surveillance
  35. When seizing computers, a calculation that ensures that you have an excat clone and have not changed data is called a
    CRC checksum number
  36. A snapshot of active memory should be done
    after seizure of the computer but before turning off the computer
  37. In a fraud investigation, documents
    usually contain extremely valuable information
  38. chain of custody refers to
    a record of when a document is received and what has happened to it since its receipt
  39. Marking documentary evidence is important to ensure that
    documents can be identified later
  40. deals with the probability of discovering at least one error in a given sample size if the population error is a certain percentage
    Discovery sampling:
  41. Documentary evidence such as private tax returns can usually be obtained only by
    subpoena, search warrant, or volnutary consent
  42. 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
    all of the above are true
  43. 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
    it allows auditors to be certain that fraud does not exist in a population
  44. Which of the following methods of gathering documents is based primarily on luck?
    documents provided by tipsters
  45. 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
    They perform the same type of work as forensic document experts
  46. What can a fraud examiner conclude if one or more instances of fraud are found in a sample taken from a population?
    There is a slight risk that fraud exists in the population
  47. 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
    Only that no fraud is present in that particular sample
  48. How are most frauds concealed
    by creating ficticious documents or altering source documents
  49. Which of the following is usually te best way to obtain documentary evidence
    computer based queries or full pupulation accounting and other databases
  50. Programs like casemap, casecentral, zantaz, ringtail, and taticon are examples of
    software packages used to index and store evidence
Card Set
Fraud Ch 7&8
Fraud Ch 7&8
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