ACCT 4235 QUESTIONS AND ANSWERS
Fraud opportunity involves:
a. Opportunity to conceal fraud.
b. Opportunity to avoid being punished for fraud.
c. Opportunity to commit fraud.
d. All of these.
e. None of these.
d. All of these.
Which of the following is an example of referent power?
a. Fear that you may lose your job.
b. The offer of a job promotion.
c. Your friend asks you to do a special favor for him or her.
d. Your teacher asks you to do an assignment.
c. Your friend asks you to do a special favor for him or her.
When fraud is committed, the problem is often not a lack of controls, but the overriding
of existing controls by management and others.
a. True
b. False
a. True:
Often, the problem when fraud is committed is not a lack of controls, but the overriding
of existing controls by management or others.
Once a buyer starts accepting kickbacks from a supplier:
a. Prices often increase.
b. Purchases from other vendors often decrease.
c. The supplier usually takes control of the purchasing relationship.
d. All of these.
d. All of these.
The Soundex algorithm:
a. Uses consonants but ignores vowels.
b. Creates a numerical score representing how a word sounds.
c. Is useful when fuzzy matching values.
d. All of these.
d. All of these.
, Programs like CaseMap, CaseCentral, ZANTAZ, Ringtail, and DatiCon are examples of:
a. Link analysis software.
b. Forensic software used to investigate hard drives and other digital devices.
c. Software that implements discovery sampling techniques.
d. Software packages used to index and store evidence.
d. Software packages used to index and store evidence.
Which of the following is usually the best way to obtain documentary evidence?
a. Computer-based queries of full-population accounting and other databases.
b. A statistically sound sampling approach like discovery sampling.
c. Chance, accident, or tip discovery.
d. None of the above are effective methods of discovering evidence.
a. Computer-based queries of full-population accounting and other databases.
Each of the following is a clue that an interviewee is dishonest except:
a. 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. Dishonest people frequently cover their mouths with their hands or fingers during
deception.
d. Upon repeated accusations, a dishonest person's denials become more vehement
d. Upon repeated accusations, a dishonest person's denials become more vehement.
Which of the following is not a theft act investigation method?
a. Honesty testing.
b. Seizing and searching computers.
c. Surveillance and covert operations.
d. Invigilation.
a. Honesty testing.
For enhanced data analysis, which of the following is a good option for users who want
a familiar interface and a less expensive alternative to ACL and IDEA?
a. ActiveData
b. Pearl
c. DataSource
Fraud opportunity involves:
a. Opportunity to conceal fraud.
b. Opportunity to avoid being punished for fraud.
c. Opportunity to commit fraud.
d. All of these.
e. None of these.
d. All of these.
Which of the following is an example of referent power?
a. Fear that you may lose your job.
b. The offer of a job promotion.
c. Your friend asks you to do a special favor for him or her.
d. Your teacher asks you to do an assignment.
c. Your friend asks you to do a special favor for him or her.
When fraud is committed, the problem is often not a lack of controls, but the overriding
of existing controls by management and others.
a. True
b. False
a. True:
Often, the problem when fraud is committed is not a lack of controls, but the overriding
of existing controls by management or others.
Once a buyer starts accepting kickbacks from a supplier:
a. Prices often increase.
b. Purchases from other vendors often decrease.
c. The supplier usually takes control of the purchasing relationship.
d. All of these.
d. All of these.
The Soundex algorithm:
a. Uses consonants but ignores vowels.
b. Creates a numerical score representing how a word sounds.
c. Is useful when fuzzy matching values.
d. All of these.
d. All of these.
, Programs like CaseMap, CaseCentral, ZANTAZ, Ringtail, and DatiCon are examples of:
a. Link analysis software.
b. Forensic software used to investigate hard drives and other digital devices.
c. Software that implements discovery sampling techniques.
d. Software packages used to index and store evidence.
d. Software packages used to index and store evidence.
Which of the following is usually the best way to obtain documentary evidence?
a. Computer-based queries of full-population accounting and other databases.
b. A statistically sound sampling approach like discovery sampling.
c. Chance, accident, or tip discovery.
d. None of the above are effective methods of discovering evidence.
a. Computer-based queries of full-population accounting and other databases.
Each of the following is a clue that an interviewee is dishonest except:
a. 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. Dishonest people frequently cover their mouths with their hands or fingers during
deception.
d. Upon repeated accusations, a dishonest person's denials become more vehement
d. Upon repeated accusations, a dishonest person's denials become more vehement.
Which of the following is not a theft act investigation method?
a. Honesty testing.
b. Seizing and searching computers.
c. Surveillance and covert operations.
d. Invigilation.
a. Honesty testing.
For enhanced data analysis, which of the following is a good option for users who want
a familiar interface and a less expensive alternative to ACL and IDEA?
a. ActiveData
b. Pearl
c. DataSource
