MGMT 642 Chapter 7

  1. The fraud triangle plus inquiry paradigm in an effective way to understand various types of investigative methods
  2. One advantage of using a vulnerability chart is that it forces investigators to consider all aspects of a fraud
  3. electronic sureveillance is often limited in value in the investigation of employee fraud because of concerns regarding employees' privacy rights
  4. sureveillance losgs should always be drafted before an investigation begins
  5. mobile observation is usually much more risky than stationary surveillance
  6. during invigilation, no controls are imposed on any activities
  7. surveillance is a theft investigation technique that relies on the examination of documents
  8. not only are undercover operations both legal and valid, but they are also inexpensive
  9. Investigation of fraud should only take place when predication has been first established
  10. if possible, when using theft act investigation methods, interviewing the prime suspects should happen last
  11. tailing includes the use of video, e-mail, wiretapping, and access to PCs
  12. invigilation is a theft act investigative technique that involves close supervision of suspects during examination period
  13. to get an accurate reading, it is generally agreed that the invigilation period should be at least four days in length
  14. in determining which investigative method to use, it is most important that investigators focus on the costs of each possible method
  15. seising and searching computers is illegal because it infringes on the rights guaranteed by the 4th amendment of the constitution
  16. it is impossible to retrieve the data from a file that has been deleted on a computer
  17. The SHA-1 checksum method os more advanced and is considered ,roe robust than the MD5 method
  18. Which of the following is not a category used in the fraud triangle plus inquiry paradigm?
    c. action investigative techniques
  19. when beginning an investigation, fraud examiners should use techniques that will:
    a. not arouse suspicion
  20. when conducting an investigation, which of the following words should usually be avoided when conducting interviews?
    c. investigation
  21. when beginning a fraud investigation, Which of the following methods is most useful in indentifying possible suspects?
    b. preparing vulnerability chart
  22. invigilation:
    c. provides evidence to help determine whether fraud is occuring
  23. Which of the following is not a theft investigative method
    b. honesty testing
  24. when deciding whether or not to investigate, Which of the following factors should an org not consider?
    d. all of the above should be considered
  25. surveillance, when properly performed, is done:
    a. without perp's knowledge
  26. Which of the following is not included in a vulnerability chart?
    c. internal controls that a company plans to institute in the future
  27. a vulnerability chart:
    a. forces investigators to explicitly consider all aspects of fraud
  28. fixed point, or stationary, observations can be conducted by:
    d. anyone
  29. surveillance logs should include all of the following except:
    b. cost of the surveillance equipment used
  30. wiretapping, a form of electronic surveillance, can be used by:
    e. none of the above
  31. which theft investigative method is most limited in value during employee fraud investigations bc of concerns regarding employees' privacy at work?
    a. electronic surveillance
  32. when seizing computers, a calc (aka hash) that ensures you have an exact clone and have not changed the data is called a(n):
    d. CRC checksum number
  33. who should be consulted before any form of surveillance takes place?
    c. legal counsel and human resources
  34. a snapshot of active memory should be done:
    b. after seizure of the computer, but before turning off the computer
Card Set
MGMT 642 Chapter 7
642 - 7