Fraud
Occupational fraud is most detected this way.
What is a tip?
A bank reconciliation is this type of control.
What is detective?
The internal control framework used by University of Oregon.
What is the COSO framework?
True or False. An internal control can support more than 1 component of COSO.
What is true?
The current President of the University of Oregon.
Who is Michael Schill?
The three types of occupational fraud are these.
What is corruption, asset misappropriation, and financial statement fraud?
True or false: Internal controls help provide reasonable assurance that the entity's objectives will be achieved.
What is "true". Will provide reasonable assurance, not absolute.
The three categories of objectives in the COSO framework.
What are operations, reporting and compliance?
The control, "The organization develops and performs site and remote grant compliance reviews." supports this COSO component.
What is Monitoring Activities?
The University of Oregon Mascot's name
Who is Puddles?
The three elements of the fraud triangle are these.
What is pressure, rationalization and opportunity?
A password that limits access to a system or data is this type of control.
What is the preventive control?
The year the COSO framework was last updated.
What is 2013?
The control objective in which "tone at the top" best fits.
What is control environment?
The year the University of Oregon was founded.
What is 1876?
A fraud scheme's average length before detection.
What is 18 months?
Supervisory review of transactions completed by a person with incompatible duties is this type of control.
What is compensating?
These are two of the five components of COSO internal controls system.
What any two of the following:
Control Environment
Risk Assessment
Control Activities
Information and Communication
Monitoring Activities
The component of internal control that provides a foundation for an effective internal control structure.
What is control environment?
The number of acres of the University of Oregon campus.
What is 295?
Where fraud should be reported to.
What is the Office of Internal Audit?
Anti-virus software represents these three types of control.
What are preventive, detective and corrective?
There are 5 components and ___ principles of COSO Internal Control.
What are 17?
True or false: COSO determines which internal controls an organization should have to support an effective internal control system.
What is false? Management establishes the internal control system.
The name of the University of Oregon's strategic framework.
What is Excellence?