Fraud Ch 14

  1. Which of these is not a type of fraud against organizations
  2. which of the following is not a form of asset misappropriation
    check tampering
  3. is any scheme in which cash is stolen from and organization before it is recorded on the organization's books and records
  4. an employee claiming overtime for hours not worked is an example of which disbursement scheme
  5. Which of the following are expense schemes
    mischaracterizing expenses
    overstating expenses
    submitting fictitious expenses
    submitting the same expenses multiple times
    all of the above
  6. which type of fraud is the most common
    asset misappropriations
  7. which of the following is not a corruption scheme
    ponzi scheme
  8. a ___ occurs when an employee, and manager, or an executive has an undisclosed economic or personal interest in a transaction that adversly affects the company
    conflict of interest
  9. What two categories do bribery schemes typically fall under
    I kickbacks
    II bid rigging schemes
  10. ____ always involves the use of actual or threatened force, fear, or economic duress
  11. Most frauds against organizaons are perpetrated by
    a collussion of two of the above
  12. what are the three major classes of asset misappropriation
    stealing receipts, disbursement fraud, and stealing assets on hand
  13. out of all the types of frauds discussed in this chapter which tpe is perpetrated least often
  14. Which of the following is not one of the most common billing scheme
    changing the quantity or price on an invoice to favor a customer
  15. the most affected party in a workers comp fraud is
    employer's insurance carrier
  16. Which of the following is a mjor difference between larceny and skimming
    larceny is committed after the cash is entered into the accounting system while skimming is committed before the cash is entered into the system
  17. Which of the following types of disbursement fraud occurs least frequently
    register disbursement schemes
  18. which of the following results in the highest loss per case
    billing schemes
  19. which of the following is not considered a misappropriation of assets
  20. Which of the following is not true of billing schemes
    the perpetrator takes physical possession of his or her employer's cash
  21. Which of the following is not one of the ACFE's types of fradulent disbursement
    skimming disbursement schemes
  22. putting someone on the payroll who does not actually work for the civtim company is an example of a
    payroll scheme
  23. one key element of skimming is that cash is taken
    prior to its entry into an accounting system
Card Set
Fraud Ch 14
Fraud Ch 14