2
ACCT 4235 Module 6 Exam questions with || || || || || || ||
verified answers ||
In a fraud investigation, documents: - ✔✔Usually contain extremely valuable
|| || || || || || || || || ||
information
Chain of custody refers to: - ✔✔A record of when a document is received and
|| || || || || || || || || || || || || || ||
what has happened to it since its receipt
|| || || || || || ||
Marking documentary evidence is important to ensure that: - ✔✔Documents
|| || || || || || || || || ||
can be identified later
|| || ||
Discovery sampling: - ✔✔Deals with the probability of discovering at least one
|| || || || || || || || || || || ||
error in a given sample size if the population error is a certain percentage
|| || || || || || || || || || || || ||
Documentary evidence such as private tax returns can usually be obtained only || || || || || || || || || || || ||
by: - ✔✔-Subpoena
|| ||
-Search warrant ||
-Voluntary consent ||
Which of the following is not true regarding document experts?
|| || || || || || || || ||
a) They can usually determine whether a document was written by the person
|| || || || || || || || || || || || ||
whose signature the document bears|| || || ||
, 2
b) They can usually determine whether a document has been forged
|| || || || || || || || || ||
c) They can usually determine whether the date the document bears is the date
|| || || || || || || || || || || || || ||
the document was written - ✔✔All of the above are true statements
|| || || || || || || || || || ||
Which of the following is not a benefit of statistical sampling? - ✔✔It allows
|| || || || || || || || || || || || || ||
auditors to be certain that fraud does not exist in a population
|| || || || || || || || || || ||
Which of the following methods of gathering documents is based primarily on
|| || || || || || || || || || || ||
luck? - ✔✔Documents provided by tipsters
|| || || || ||
Which of the following is true of graphologists? - ✔✔They study handwriting as
|| || || || || || || || || || || ||
a way to interpret and identify personalities
|| || || || || || ||
What can a fraud examiner conclude if one or more instances of fraud are
|| || || || || || || || || || || || || ||
found in a sample taken from a population? - ✔✔The population contains fraud
|| || || || || || || || || || || ||
What can a fraud examiner conclude if his or her tests confirm that no
|| || || || || || || || || || || || || ||
instances of fraud are present in a sample taken from a population? - ✔✔Only
|| || || || || || || || || || || || || ||
that no fraud is present in that particular sample
|| || || || || || || ||
How are most frauds concealed? - ✔✔By creating fictitious documents or
|| || || || || || || || || || ||
altering source documents || ||
Which of the following is usually the best way to obtain documentary evidence?
|| || || || || || || || || || || ||
- ✔✔Computer-based queries of full population accounting and other
|| || || || || || || || || ||
databases
ACCT 4235 Module 6 Exam questions with || || || || || || ||
verified answers ||
In a fraud investigation, documents: - ✔✔Usually contain extremely valuable
|| || || || || || || || || ||
information
Chain of custody refers to: - ✔✔A record of when a document is received and
|| || || || || || || || || || || || || || ||
what has happened to it since its receipt
|| || || || || || ||
Marking documentary evidence is important to ensure that: - ✔✔Documents
|| || || || || || || || || ||
can be identified later
|| || ||
Discovery sampling: - ✔✔Deals with the probability of discovering at least one
|| || || || || || || || || || || ||
error in a given sample size if the population error is a certain percentage
|| || || || || || || || || || || || ||
Documentary evidence such as private tax returns can usually be obtained only || || || || || || || || || || || ||
by: - ✔✔-Subpoena
|| ||
-Search warrant ||
-Voluntary consent ||
Which of the following is not true regarding document experts?
|| || || || || || || || ||
a) They can usually determine whether a document was written by the person
|| || || || || || || || || || || || ||
whose signature the document bears|| || || ||
, 2
b) They can usually determine whether a document has been forged
|| || || || || || || || || ||
c) They can usually determine whether the date the document bears is the date
|| || || || || || || || || || || || || ||
the document was written - ✔✔All of the above are true statements
|| || || || || || || || || || ||
Which of the following is not a benefit of statistical sampling? - ✔✔It allows
|| || || || || || || || || || || || || ||
auditors to be certain that fraud does not exist in a population
|| || || || || || || || || || ||
Which of the following methods of gathering documents is based primarily on
|| || || || || || || || || || || ||
luck? - ✔✔Documents provided by tipsters
|| || || || ||
Which of the following is true of graphologists? - ✔✔They study handwriting as
|| || || || || || || || || || || ||
a way to interpret and identify personalities
|| || || || || || ||
What can a fraud examiner conclude if one or more instances of fraud are
|| || || || || || || || || || || || || ||
found in a sample taken from a population? - ✔✔The population contains fraud
|| || || || || || || || || || || ||
What can a fraud examiner conclude if his or her tests confirm that no
|| || || || || || || || || || || || || ||
instances of fraud are present in a sample taken from a population? - ✔✔Only
|| || || || || || || || || || || || || ||
that no fraud is present in that particular sample
|| || || || || || || ||
How are most frauds concealed? - ✔✔By creating fictitious documents or
|| || || || || || || || || || ||
altering source documents || ||
Which of the following is usually the best way to obtain documentary evidence?
|| || || || || || || || || || || ||
- ✔✔Computer-based queries of full population accounting and other
|| || || || || || || || || ||
databases
