Show:
Chapter 5/6
Chapter 7
Chapter 8
Chapter 9
Chapter 10/Liespotting
100
The three common elements of fraud.
What are theft act, concealment, and conversion?
100
Circumstances that, taken as a whole, would lead a reasonable, prudent professional to believe that a fraud has occurred, is occurring, or will occur.
What is predication?
100
When faced with a choice between an eyewitness and a document as evidence, most fraud experts would choose this.
What is the document?
100
These are performed for two reasons: to determine the extent of embezzlement and to gather evidence that can be used in interrogations to obtain a confession.
What are conversion searches?
100
A question and answer session designed to elicit information. It is structured and designed for a specific purpose.
What is an interview?
200
___________ result from unusual processes or procedures in the accounting system.
What are accounting anomalies?
200
A tool that coordinates the assets that were taken, individuals who had theft opportunities, investigation methods, concealment and conversion possibilities, symptoms observed, pressures, rationalizations, and key controls that had to be compromised.
What is a vulnerability chart?
200
Many frauds have been allowed to be perpetrated and to go undetected because auditors and others were satisfied with ____________ documents. (Example: ZZZZ Best)
What are photocopied?
200
These people are usually some of the best and most helpful federal fraud investigators.
What are Postal inspectors?
200
Fraud, like death or serious injury, is a crisis. People who are involved in a crisis generally experience a predictable sequence of reactions to the crisis. This sequence consists of denial, anger, bargaining, depression, and _____________.
What is acceptance?
300
Fraud symptoms or indicators are often referred to as.....
What are red flags?
300
A theft act investigative technique that involves close supervision of suspects during an examination period.
What is inviligation?
300
Using ____________________ allows an auditor to generalize and make inferences from the sample to the population.
What is discovery sampling?
300
A calculation based on a person's assets, liabilities, income, and living expenses.
What is the net worth method?
300
The _____________ of the suspect is usually the final stage of a fraud investigation.
What is interrogation?
400
States that in naturally occurring numbers such as invoice totals and product costs, the digit 1 tends to occur with probability of approx. 30%, much greater than the expected 11.1% (i.e., one digit out of 9).
What is Benford's Law?
400
Stationary or fixed point, moving or tailing, and electronic are all forms of this.
What is surveillance?
400
Documentary evidence such as private tax returns can usually be obtained only by voluntary consent, search warrant, or __________.
What is subpoena?
400
This federal agency deals with counterfeiting, theft of government checks, interstate credit card violations, and some computer crimes.
What is the Secret Service?
400
One of the 7 primary emotions that appears as an asymmetrical facial expression in its truthful form.
What is contempt?
500
____________________ calculates the percentage change in balance sheet and income statement numbers from one period to the next.
What is horizontal analysis?
500
These groups should be consulted before any form of surveillance takes place?
Who are legal counsel and human resources?
500
This is the least reliable method of obtaining documentary evidence.
What is by chance, accident, or tip?
500
The _____________ Act allows banks to sell customer information, financial institutions to share information, and customers to "opt out" and ask that their information not be shared.
What is the Gramm-Leach-Bliley Act?
500
This is the most enduring myth about deception (according to Pamela Meyer).
What is not making eye contact when lying?