Which of these is not a type of fraud against organizations
bribery
which of the following is not a form of asset misappropriation
check tampering
is any scheme in which cash is stolen from and organization before it is recorded on the organization's books and records
skimming
an employee claiming overtime for hours not worked is an example of which disbursement scheme
payroll
Which of the following are expense schemes
mischaracterizing expenses
overstating expenses
submitting fictitious expenses
submitting the same expenses multiple times
all of the above
which type of fraud is the most common
asset misappropriations
which of the following is not a corruption scheme
ponzi scheme
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
What two categories do bribery schemes typically fall under
I kickbacks
II bid rigging schemes
IIIcommercial
I&II
____ always involves the use of actual or threatened force, fear, or economic duress
extortion
Most frauds against organizaons are perpetrated by
owners
employees
vendors
a collussion of two of the above
what are the three major classes of asset misappropriation
stealing receipts, disbursement fraud, and stealing assets on hand
out of all the types of frauds discussed in this chapter which tpe is perpetrated least often
larceny
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
the most affected party in a workers comp fraud is
employer's insurance carrier
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
Which of the following types of disbursement fraud occurs least frequently
register disbursement schemes
which of the following results in the highest loss per case
billing schemes
which of the following is not considered a misappropriation of assets
kickbacks
Which of the following is not true of billing schemes
the perpetrator takes physical possession of his or her employer's cash
Which of the following is not one of the ACFE's types of fradulent disbursement
skimming disbursement schemes
putting someone on the payroll who does not actually work for the civtim company is an example of a