Chapter 5Check Tampering
1. Check tampering is unique from other fraudulent disbursement schemes because in a
check tampering scheme:
a. The perpetrator physically prepares the fraudulent check.
b. The perpetrator must have access to a signature stamp in
Chapter 6 Payroll Schemes
1. A _ is an individual on the payroll who does not actually work for
a. Falsified employee
b. Phantom employee
c. Ghost employee
d. Shell employee
2. Which of the following is not a type of payroll scheme?
Chapter 7 Expense Reimbursement Schemes
1. Because they leave a solid audit trail, expense reimbursement schemes are generally
easier to detect than other types of fraud schemes.
2. Expense reimbursement schemes include which of the follo
Chapter 13 External Fraud Schemes
1. Which of the following is NOT one of the three sources
of external fraud discussed?
d. Unrelated third parties
2. Which of the following statements is true with regard to
Chapter 12 Financial Statement Fraud Schemes
1. Which of the following is not an example of financial statement fraud?
a. Falsification of material financial records, supporting documents, or business
b. Unintentional misapplication of accoun
Chapter 11 Accounting Principles and Fraud
1. According to COSOs study, Fraudulent Financial Reporting: 1998-2007, which of
the following is the most likely to commit financial statement fraud?
a. Organized criminals
b. Mid-level employees
c. The chief ex
Chapter 8 Register Disbursement Schemes
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 schemes
b. Require the use of an accomplice
Chapter 10 Corruption
1. Which of the following is not a type of corruption scheme?
b. Conflict of interest
c. Illegal gratuities
d. Concealed payments
2. _ is the offering, giving, receiving, or soliciting of something
of value as a reward for
Chapter 9 Non-Cash Assets
1. Borrowing a company asset for personal use without permission, even if it is returned
unharmed, is a form of non-cash asset misappropriation.
2. Which of the following is not a red flag in a fraudulent shipment