FRAUD EXAMINATION 6TH EDITION STEVE
ALBRECHT CHAD ALBRECHT CONAN
ALBRECHT MARK ZIMBLEMAN SOLUTIONS
MANUAL ALL CHAPTERS 100% ORIGINAL
PRACTICE SCRIPT UPDATED 2026 TESTED
SOLUTIONS
⫸ Which of the following is not a fraud symptom related to source
documents?
a. Duplicate payments.
b. Missing documents.
c. A tip from an employee.
d. Photocopied documents. Answer: c. A tip from an employee.
⫸ Which of the following is a fraud symptom related to an internal
control weakness?
a. Lack of proper authorization.
b. Lack of independent checks.
c. Inadequate accounting system.
d. Lack of physical safeguards.
e. All of the above. Answer: e. All of the above
⫸ In the three elements of fraud (theft act, concealment, conversion),
who is usually in the best position to detect the fraud?
, a. Coworkers and managers.
b. Customers.
c. Owners.
d. Vendors. Answer: a. Coworkers and managers.
⫸ When a person commits a crime:
a. He or she usually becomes engulfed by emotions of fear and guilt.
b. He or she will experience no changes in behavior.
c. He or she usually becomes friendly and nice.
d. He or she experiences a lower stress level. Answer: a. He or she
usually becomes engulfed by emotions of fear and guilt.
⫸ Most people who commit fraud:
a. Use the embezzled funds to build a savings account.
b. Give the embezzled funds to charity.
c. Experience no change in their lifestyle.
d. Use the embezzled funds to improve their lifestyle. Answer: d. Use
the embezzled funds to improve their lifestyle.
⫸ Which of the following is not a reason people are hesitant to come
forward with knowledge or suspicions of fraud?
a. They often think that squealing on someone is wrong.
b. They fear reprisal for being a whistle-blower.
c. It is usually impossible to know for sure that a fraud is taking place.
ALBRECHT CHAD ALBRECHT CONAN
ALBRECHT MARK ZIMBLEMAN SOLUTIONS
MANUAL ALL CHAPTERS 100% ORIGINAL
PRACTICE SCRIPT UPDATED 2026 TESTED
SOLUTIONS
⫸ Which of the following is not a fraud symptom related to source
documents?
a. Duplicate payments.
b. Missing documents.
c. A tip from an employee.
d. Photocopied documents. Answer: c. A tip from an employee.
⫸ Which of the following is a fraud symptom related to an internal
control weakness?
a. Lack of proper authorization.
b. Lack of independent checks.
c. Inadequate accounting system.
d. Lack of physical safeguards.
e. All of the above. Answer: e. All of the above
⫸ In the three elements of fraud (theft act, concealment, conversion),
who is usually in the best position to detect the fraud?
, a. Coworkers and managers.
b. Customers.
c. Owners.
d. Vendors. Answer: a. Coworkers and managers.
⫸ When a person commits a crime:
a. He or she usually becomes engulfed by emotions of fear and guilt.
b. He or she will experience no changes in behavior.
c. He or she usually becomes friendly and nice.
d. He or she experiences a lower stress level. Answer: a. He or she
usually becomes engulfed by emotions of fear and guilt.
⫸ Most people who commit fraud:
a. Use the embezzled funds to build a savings account.
b. Give the embezzled funds to charity.
c. Experience no change in their lifestyle.
d. Use the embezzled funds to improve their lifestyle. Answer: d. Use
the embezzled funds to improve their lifestyle.
⫸ Which of the following is not a reason people are hesitant to come
forward with knowledge or suspicions of fraud?
a. They often think that squealing on someone is wrong.
b. They fear reprisal for being a whistle-blower.
c. It is usually impossible to know for sure that a fraud is taking place.
