Chapter 5 Fraud Questions
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1. Check tampering is unique from other fraudulent disbursement schemes because in a check
a. The perpetrator physically prepares the fraudulent check.
b. The perpetrator m
Chapter 16 fraud
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1. Which of the following question types will
generally not be asked during an
information-gathering interview of a neutral
Interviewing subjects and witnesses is a critical key to successfully resolving a case. How an
accountant or auditor asks questions during interviews is very important. The interview is rarely
a confrontation of wrongdoing, but a method to gather informat
Fraud Chapter 4
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Abby Watkins works in the accounts payable
department for SVX Company. Recently, she
set up a payment to Pacific Industries for
invoice number 7001a, which is unlike any
invoice number she has seen from
Chapter 6 Fraud Exam 2
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1. A _ is an individual on the payroll who does not actually work for the organization.
a. Falsified employee
b. Phantom employee
c. Ghost employee
d. Shell employee
c. Ghost employee
Fraud Chapter 7
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According to the 2012 Report to the
Nations on Occupational Fraud and
Abuse, expense reimbursement schemes
are the least common type of fraudulent
According to the 2012
Chapter 8 Fraud Exam 2
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1. Register disbursement schemes are
different from skimming and larceny at
the register in that they:
a. Are on-book schemes, where as
skimming and larceny are off-book
b. Require the
Fraud Chapter 9
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According to the 2012 Report to the Nations
on Occupational Fraud and Abuse, cash
schemes have a higher median loss than noncash schemes.
According to the 2012 Report to the Nations
Principles of Fraud Examination Wells 4th Edition Test Bank
Chapter 1 — Introduction
1. Which of the following best describes the objective of a fraud examination?
a. To make recommendations to management about how to prevent fraud
b. To determine whether
Fraud Chapter 10
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Abe Wilson works as a city councilman in large city on the east coast. As part of his duties, he negotiated the
purchase of some land in order to build a new water treatment plant for the city. The la
Fraud Chapter 11
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1. According to COSO's study,
Fraudulent Financial Reporting:
1998-2007, which of the following is
the most likely to commit financial
c. The chief exective
officer and/or chief
Fraud Ch. 13
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According to the textbook, which of the
following is NOT one of a corporate spy's
favorite departments to target?
All of the following are examples of malware
A caterer has
Chapter 14 fraud
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1. Factors that influence the level of fraud
risk faced by an organization include
which of the following?
a. The nature of the business
b. The effectiveness of the organization's
Fraud Chapter 12
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1. Which of the following is not an example of financial statement fraud?
a. Falsification of material financial records, supporting documents, or business transactions
b. Unintentional misapplicatio
Principles of Fraud Examination Wells 3rd Edition Test Bank
. Cash misappropriations are divided into two broad groups: fraudulent disbursements
schemes and cash receipts schemes.
. The two categories of cash receipts schemes are:
FRAUD ACCT240 NVCC
A fraud investigation has to be conducted by professionals with the interests of the firm,
the victims, and also the suspected perpetrator in mind.
How does a fraud investigation get started?
What are the criteria and when should law
2. Discuss one Settled Disciplinary Order from the PCOAB
3. Review and comment on the postings of two (2) students.
The purpose of this assignment is to demonstrate your understanding of the
Occupational Fraud and Abuse:
The Big Picture
Understand and describe abusive conduct.
Determine why attempting to achieve perfection in
the workplace is not desirable.
Explain the obstacles to accurately measuring the
List and understand the two principal categories of skimming
Understand how sales skimming is committed and concealed.
Understand schemes involving understated sales.
Understand how ca
What is a pass-through billing scheme?
List the five major categories of fraudulent disbursements.
Define the term billing schemes.
List the three categories of billing schemes.
Understand what a
What is the difference between larceny and
Define cash larceny.
Understand how cash receipts schemes differ from
Recognize the difference between cash larceny a
List and understand the three main categories of payroll
Understand the relative cost and frequency of payroll
Define a ghost employee.
List and understand the four steps to making a ghost
Define check tampering.
Understand the five principal categories of check tampering.
Detail the means by which employees fraudulently obtain
Understand how forged signatures are created o
Expense Reimbursement Schemes
Explain what constitutes expense reimbursement fraud.
Discuss the data on expense reimbursement fraud from the
2009 Global Fraud Survey.
Understand how mischaracterized expense reimbursement
Introduction to Fraud Examination
Define fraud examination and differentiate it from auditing.
Understand the fraud theory approach.
Define occupational fraud.
Know the difference between fraud and
Register Disbursement Schemes
According to the 2006 National Fraud Survey,
register disbursement schemes have a higher
median loss than payroll schemes.
True or false?
Explain what constitutes a register disburs
List the five categories of tangible non-cash misappropriations
discussed in this chapter.
Discuss the data on non-cash misappropriations from the 2009
Global Fraud Survey.
Explain how misuse of non-cash
What are the two principle
schemes involving bribery?
Identify the four categories of corruption.
Compare and contrast bribery, extortion, and illegal
Fraud Risk Assessment
Describe the factors that influence an organizations
vulnerability to fraud.
Explain the difference between preventive and detective
Understand the objective of a fraud risk assessment.