Unformatted text preview: d. Requiring investment documents to be sent only to upper management for safekeeping. e. None of the above. 101. Which of the following might produce an investigative "lead" or "red flag"? a. Laboratory analysis of physical evidence. b. Anonymous letter or e‐mail about the crime. c. The suspicions of an internal auditor. d. Item found on the Internet. e. All of the above. 102. Which type of investigative technique works best at accumulating evidence to build a legal case against a financial fraudster? a. Interviewing. b. Surveillance. c. Informants. d. Invigilation. e. All of the above. 103. The typical audit trail connects what to what? a. Source documents to cross‐referenced documents. b. Transaction documents to summary documents. c. Horizontal analysis to vertical analysis. d. Balances to payables and receivables. e. Both b and c. 104. Which is not a journal entry fraud symptom? a. Out‐of‐balance. b. Lacking supporting documents. c. Unexplained adjustments. d. Lost cash register tapes. e. None of the above. 105. Which is a unique factor for solving a white‐collar crime? a. Tracing of assets. b. Availability of witnesses. c. Desires of victims. d. Financial losses. e. Both c and d. 106. Which item would a forensic accountant go to first in order to investigate the source of a suspicious transaction? a. Budget. Page 37 of 44 ...
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- Summer '10
- c. Informants. d., auditor. d. Item, a. Interviewing. b., documents. b. Transaction, a. Out‐of‐balance. b., a. Laboratory analysis