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Triggers
Processes
Controls
Fraud
Misc
100
A data flow or event that causes a process to begin is called a
What is a Trigger
100
In the purchasing process, once requirements are determined and a vendor selected, this would be the next step
What is Create the Purchase Order
100
The control plan ' compare vendors for favorable prices, terms, quality and product availability' is directed primary at this control goal
What is ensure effectiveness of operations
100
In this fraud scheme, the perpetrator attempts to cover the theft of cash received from customer A by applying cash collected from customer B to A's account, then apply a receipt from C to B's account and so forth
What is Lapping
100
Ruth worked for which 2 of the Big 4 firms
What is Ernst and Young and Delloite and Touche
200
This document normally triggers the billing process in a B/AR/CR process
What is the Shipping Notice
200
At the time that a purchasing process places an order for goods or services, this master data is typically updated
What is Purchase Order Master Data
200
This control plan ensures input accuracy in payables process and is also known as the 3-way match
What is match invoice, purchase order and receiving report
200
In this fraud scheme, the perpetrator attempts to remove cash or assets before they are entered into the accounting system
What is skimming
200
Ruth obtained her Master's in Accountancy with a taxation emphasis degree from this SEC school
What is Auburn University
300
This document normally triggers the B/AR/CR process to record a customer payment
What is a remittance advice
300
This is a technique for ranking items in a group based on the value, activity, sales or other relevant metric
What is ABC Analysis
300
The control plan 'tickler file of payments due' is directed primarily at this control goal
What is Input Completeness
300
In this fraud scheme, the perpetrator attempts to solicit a return of a percentage of a sum of money or product already received, typically as a result of pressure, coercion, or a secret agreement
What is a kickback
300
Ruth often uses her offspring in class examples. Ruth's offspring is a girl or a boy?
What is GIRL
400
This document normally triggers the 'receive goods and services' process in the purchasing process
What is the vendor packing slip
400
This document is used by most organizations when large or expensive items are purchased in order to obtain competitive bids from multiple vendors
What is a Request for Quotation
400
These are the 5 interrelated components of Internal Control
What is Control environment, risk assessment, control activities, information and communication and monitoring
400
These are the 3 points of the Fraud Triangle as asserted by Donald Cressey
What is Pressure, Opportunity & Rationalization
400
UAF was founded in this year
What is 1917
500
This document normally triggers the 'establish payable' function on an AP/CD process
What is the Vendor Invoice
500
Information for evaluating vendor performance normally resides in this master data store
What is Vendor Master Data
500
This is COSO's definition of Internal Control
What is a process effected by an entities board of directors, management and other personnel designed to provide reasonable assurance regarding the achievement of the following objectives: effectiveness and efficiency of operations, reliability of financial reporting and compliance with laws and regulations
500
In this skimming fraud the perpetrator steals cash but the daily deposit always matches the revenue received receipts
What is a check for cash substitution scheme
500
This is the battle cry for Auburn University
What is War Eagle!