What amendment to the Constitution is most commonly challenged by defendants?
100
The Interview
What is the most common investigative tool used by forensic accountants and law enforcement?
100
Ken Lay
Who is the Missouri alum and head of Enron who was convicted of several federal violations?
100
Law
Accounting
Investigative auditing
Criminology
What is four areas of the forensic accountant's knowledge base?
200
Jay Dawdy
Who is the current MU alum and nominee for the ACFE Board of Regeants?
200
Indictment and Information
What are the two ways to be formally charged for violating a federal violation?
200
A conversation with a purpose
What is an interview?
200
Coudersport, PA
What is the name of the city where Adelphia maintained its headquarters?
200
Oral and written communication
What is the most important skillset maintained by a forensic accountant?
300
Dr. Vairam Arunachalam, CFE
SA Chad M. John, CFE
Who are two current members of the ACFE?
300
Guilty beyond a reasonable doubt
What is the burden of proof needed to be convicted in a criminal trial?
300
Search warrant
What is the most invasive investigative tool used to obtain evidence?
300
Sherron Watkins
Who is the whistle-blower in the Enron fraud?
300
Expectation gap
What is difference between the public and the auditor's perception of the responsibility of the independent auditor when conducting a financial statement audit?
400
20 hours
What is the number of CPE hours required annually for CFE's to maintain their certification?
400
Direct and Circumstantial
What are the two types of evidence utilized in a criminal trial?
400
Physical
Testimonial
Documentary
Demonstrative
What are four kinds of evidence?
400
Telecommunications Act of 1996
What was the legislation that deregulated the telephone industry and facilitated many large frauds.
400
1. A material false statement.
2. Knowledge that the statement was false when it was uttered.
3. Reliance on the false statement by the victim.
4. Damage from the victim's reliance on the false statement.
What are the four elements of fraud?
500
The ACFE
Who is the world's largest anti-fraud organization and premier provider of anti-fraud training and education?
500
Attorney-client communications
Spousal communications
Forensic accountant's work-product given to an attorney when hired in a consulting capacity
What are privileged communications?
500
FBI
Who is the best law enforcement agency in the world?
500
$15,000
What is cost Kozlowski paid for a dog umbrella stand?
500
I earned this.
Management does not care.
Management participates in, expects, and rewards this kind of behavior.
No one is hurt and the company is helped.
What are some excuses given by bad guys rationalizing their actions?