LSU ACCT 3122: AIS Exam 2
Vocabulary fully solved & updated
Benford Analysis - answer a data analysis technique that is based on
the distribution pattern of the first digit of numbers appearing in a
random data set
calibration - answer the process of carefully observing a suspect's
behavior during introductory questioning
check laundering - answer involves using a stolen customer check to
make payment on account
check washing - answer using chemicals to remove a check's
payment details and then adding new details for the payee, date, or
amount of payment
discovery - answer the process in which opposing parties can
require each other and relevant parties to produce out-of-court
evidence
document examiners - answer people who specialize in analyzing
questioned documents
evidence - answer anything that relates to the truth or falsity of an
assertion made in an investigation or legal proceeding
FICO - answer a composite risk-score indicator that is based on
various factors that include payment history, credit utilization,
length of credit history, and types of credit used
,fraud examination - answer the application of accounting and other
specialized skills to preventing, detecting, investigating, correcting,
and reporting fraud
fraud investigation - answer an occasional synonym for fraud
examination
invigilation - answer an observation technique that involves
observing a suspect's behavior before, during, and after an
announced investigation
observation - answer the use of the senses to assess the behavior of
persons and other activities such as business processes
predication - answer widely accepted principle that requires that
investigations be started or continued only when there is a
reasonable basis to do so
questioned documents - answer document evidence whose
authenticity or authorship is in question
sales skimming - answer a scheme that typically involves an
employee pocketing cash but not recording its collection
search warrant - answer a court order that authorizes law
enforcement to search for and seize evidence
subpoena - answer an order from a government agency or officer of
a court that compels the recipient, under penalty, to produce
physical evidence, documents, or testimony
surveillance - answer surreptitious observation
, tracing - answer following a source document that evidences a
transaction through the entire accounting cycle
vouching - answer selecting numbers in accounts and following
them backward in the accounting cycle to the source documents
around-the-computer approach - answer information systems
auditing approach in which the processing portion of a computer
system is ignored
auditing through the computer - answer the process of reviewing
and evaluating the internal controls in an EDP system
audit program - answer a detailed list of the audit procedures to be
applied on a particular audit
audit software - answer computer programs that permit the
computer to be used as an auditing tool
auditing with the computer - answer use of the computer by an
auditor to perform some audit work that otherwise would have to be
done manually
COBIT - answer acronym for Control Objectives for Information and
related Technology, an open standard for control over IT
compliance testing - answer testing to confirm the existence, assess
the effectiveness, and check the continuity of operation of internal
controls
Vocabulary fully solved & updated
Benford Analysis - answer a data analysis technique that is based on
the distribution pattern of the first digit of numbers appearing in a
random data set
calibration - answer the process of carefully observing a suspect's
behavior during introductory questioning
check laundering - answer involves using a stolen customer check to
make payment on account
check washing - answer using chemicals to remove a check's
payment details and then adding new details for the payee, date, or
amount of payment
discovery - answer the process in which opposing parties can
require each other and relevant parties to produce out-of-court
evidence
document examiners - answer people who specialize in analyzing
questioned documents
evidence - answer anything that relates to the truth or falsity of an
assertion made in an investigation or legal proceeding
FICO - answer a composite risk-score indicator that is based on
various factors that include payment history, credit utilization,
length of credit history, and types of credit used
,fraud examination - answer the application of accounting and other
specialized skills to preventing, detecting, investigating, correcting,
and reporting fraud
fraud investigation - answer an occasional synonym for fraud
examination
invigilation - answer an observation technique that involves
observing a suspect's behavior before, during, and after an
announced investigation
observation - answer the use of the senses to assess the behavior of
persons and other activities such as business processes
predication - answer widely accepted principle that requires that
investigations be started or continued only when there is a
reasonable basis to do so
questioned documents - answer document evidence whose
authenticity or authorship is in question
sales skimming - answer a scheme that typically involves an
employee pocketing cash but not recording its collection
search warrant - answer a court order that authorizes law
enforcement to search for and seize evidence
subpoena - answer an order from a government agency or officer of
a court that compels the recipient, under penalty, to produce
physical evidence, documents, or testimony
surveillance - answer surreptitious observation
, tracing - answer following a source document that evidences a
transaction through the entire accounting cycle
vouching - answer selecting numbers in accounts and following
them backward in the accounting cycle to the source documents
around-the-computer approach - answer information systems
auditing approach in which the processing portion of a computer
system is ignored
auditing through the computer - answer the process of reviewing
and evaluating the internal controls in an EDP system
audit program - answer a detailed list of the audit procedures to be
applied on a particular audit
audit software - answer computer programs that permit the
computer to be used as an auditing tool
auditing with the computer - answer use of the computer by an
auditor to perform some audit work that otherwise would have to be
done manually
COBIT - answer acronym for Control Objectives for Information and
related Technology, an open standard for control over IT
compliance testing - answer testing to confirm the existence, assess
the effectiveness, and check the continuity of operation of internal
controls
