WGU D551 C254 FRAUD AND FORENSIC
ACCOUNTING COMPLETE ASSESSMENT
REVIEW WITH FULL SOLUTIONS
●● People in the rationalization stage of reaction to a fraud:
Select one:
A. Make great interviewes because they want to punish the suspect
B. Want to give the suspect one more chance
C. Believe without a doubt that the suspect is guilty
D. Have no sympathy for the suspect
Answer: Want to give the suspect one more chance
●● Which of the following reactions frequently involves appearing
temporarily stunned
Select one:
A. Anger
B. Rationalization
C. Denial
D. Depression
Answer: Denial
,●● Interviewing as discussed in the textbook is:
Select one:
A. The systematic questioning of individuals who have knowledge of
events, people, and evidence in a case under investigation
B. The process of answering questions from an interviewer for the
purpose of finding a job
C. By far the least common technique used in investigation and
resolving fraud
D. Similar to ordinary conversation
Answer: The systematic questioning of individuals who have knowledge
of events, people, and evidence in a case under investigation
●● Which of the following is a characteristic of a good interview?
Select one:
A. Make the interview as concise as possible
B. The interviewer should announce his or her bias at the outset, because
the interviewee knows the type of information the interviewer is seeking
C. Friendly interviewees appear very helpful, but they may have hidden
motives and may provide bad information
D. It is important to schedule interviews ahead of time, especially if you
are planning to interview a potentially hostile interviewee
,Answer: Make the interview as concise as possible
●● Confrontational interviews should usually be conducted when:
Select one:
A. Police decide that the suspect is guilty
B. The examiner is starting the investigation
C. All other investigative procedures have been completed
D. The investigation is taking too long
Answer: All other investigative procedures have been completed
●● Signed statements:
Select one:
A. Must be prepared by the fraud perpetrator in his/her own handwriting
B. Are generally 5-10 pages in length in order to include all necessary
details and facts
C. As a general rule should not include words such as "lie" and "steal"
D. Should include a statement that the confession is being coerced
Answer: As a general rule should not include words such as "lie" and
"steal"
, ●● Each of the following is a clue that an interviewee is dishonest
except:
Select one:
A. In order to add credibility to false statements, liars request that the
interviewer obtain character testimony from other people
B. Liars often refuse to implicate possible suspects - or, in other words,
honest people are more willing to name others involved in misdeeds
C. Upon repeated accusations, a dishonest person's denials become more
vehement
D. Dishonest people frequently cover their mouths with their hands or
fingers during conversation
Answer: Upon repeated accusations, a dishonest person's denials
become more vehement
●● Which of the following is not a good thing to do during an interview:
Select one:
A. Conduct the interview in private
B. Establish the purpose of the interview
C. Interview more than one person at once
D. Do not invade body space
Answer: Interview more than one person at once
ACCOUNTING COMPLETE ASSESSMENT
REVIEW WITH FULL SOLUTIONS
●● People in the rationalization stage of reaction to a fraud:
Select one:
A. Make great interviewes because they want to punish the suspect
B. Want to give the suspect one more chance
C. Believe without a doubt that the suspect is guilty
D. Have no sympathy for the suspect
Answer: Want to give the suspect one more chance
●● Which of the following reactions frequently involves appearing
temporarily stunned
Select one:
A. Anger
B. Rationalization
C. Denial
D. Depression
Answer: Denial
,●● Interviewing as discussed in the textbook is:
Select one:
A. The systematic questioning of individuals who have knowledge of
events, people, and evidence in a case under investigation
B. The process of answering questions from an interviewer for the
purpose of finding a job
C. By far the least common technique used in investigation and
resolving fraud
D. Similar to ordinary conversation
Answer: The systematic questioning of individuals who have knowledge
of events, people, and evidence in a case under investigation
●● Which of the following is a characteristic of a good interview?
Select one:
A. Make the interview as concise as possible
B. The interviewer should announce his or her bias at the outset, because
the interviewee knows the type of information the interviewer is seeking
C. Friendly interviewees appear very helpful, but they may have hidden
motives and may provide bad information
D. It is important to schedule interviews ahead of time, especially if you
are planning to interview a potentially hostile interviewee
,Answer: Make the interview as concise as possible
●● Confrontational interviews should usually be conducted when:
Select one:
A. Police decide that the suspect is guilty
B. The examiner is starting the investigation
C. All other investigative procedures have been completed
D. The investigation is taking too long
Answer: All other investigative procedures have been completed
●● Signed statements:
Select one:
A. Must be prepared by the fraud perpetrator in his/her own handwriting
B. Are generally 5-10 pages in length in order to include all necessary
details and facts
C. As a general rule should not include words such as "lie" and "steal"
D. Should include a statement that the confession is being coerced
Answer: As a general rule should not include words such as "lie" and
"steal"
, ●● Each of the following is a clue that an interviewee is dishonest
except:
Select one:
A. In order to add credibility to false statements, liars request that the
interviewer obtain character testimony from other people
B. Liars often refuse to implicate possible suspects - or, in other words,
honest people are more willing to name others involved in misdeeds
C. Upon repeated accusations, a dishonest person's denials become more
vehement
D. Dishonest people frequently cover their mouths with their hands or
fingers during conversation
Answer: Upon repeated accusations, a dishonest person's denials
become more vehement
●● Which of the following is not a good thing to do during an interview:
Select one:
A. Conduct the interview in private
B. Establish the purpose of the interview
C. Interview more than one person at once
D. Do not invade body space
Answer: Interview more than one person at once
