Question 1

The risk that an auditor will examine a fraudulent check and not recognize it as being fraudulent is called _________ .

Accepted Answer

A) sampling risk 
B) non-sampling risk 
C) systematic risk 
D) systemic risk 
A) sampling risk 
B) non-sampling risk 
C) systematic risk 
D) systemic risk B

Question 2

​Which of the following is NOT an action by the fraud perpetrators to hide/conceal their illegal act(s)?

Accepted Answer

A) ​manipulating documentary evidence 
B) ​modifying records in computer databases 
C) ​photocopying fraud-related documents 
D) ​deleting records in computer databases 
A) ​manipulating documentary evidence 
B) ​modifying records in computer databases 
C) ​photocopying fraud-related documents 
D) ​deleting records in computer databases C

Question 3

The least reliable method of obtaining documentary evidence is:

Accepted Answer

A) through traditional audits. 
B) through computer-based queries 
C) by using statistical techniques. 
D) by accident. 
A) through traditional audits. 
B) through computer-based queries 
C) by using statistical techniques. 
D) by accident. D

Question 4

Orders issued by a court or a grand jury to produce documents are called:

Accepted Answer

A) writs of certiorari. 
B) search warrants. 
C) voluntary consent. 
D) subpoenas. 
A) writs of certiorari. 
B) search warrants. 
C) voluntary consent. 
D) subpoenas.

Question 5

____ are used by attorneys involved in litigation to track all documents.

Accepted Answer

A) Link analyses 
B) Bates numbers 
C) Bar codes 
D) RFID tags 
A) Link analyses 
B) Bates numbers 
C) Bar codes 
D) RFID tags

Question 6

What is the most common way to obtain private documents (either oral or written)?

Accepted Answer

A) subpoena 
B) search warrant 
C) voluntary consent 
D) audit 
A) subpoena 
B) search warrant 
C) voluntary consent 
D) audit

Question 7

During a concealment investigation,an investigator fails to recognize that an invoice had been forged.This represents a:

Accepted Answer

A) sampling risk. 
B) non-sampling risk. 
C) systematic risk. 
D) systemic risk. 
A) sampling risk. 
B) non-sampling risk. 
C) systematic risk. 
D) systemic risk.

Question 8

________ is a simple,statistically based method of analyzing a subset of transactions from a larger pool.

Accepted Answer

A) Structured sampling 
B) Probability sampling 
C) Cluster sampling 
D) Discovery sampling 
A) Structured sampling 
B) Probability sampling 
C) Cluster sampling 
D) Discovery sampling

Question 9

Which of the following statements is true?

Accepted Answer

A) Concealment investigation includes document investigation, physical asset counts, and computer searches. 
B) Most concealment investigation techniques focus on obtaining eyewitness accounts as evidence. 
C) Honesty testing is considered as a concealment investigation technique. 
D) Concealment investigation is dependent on employee cooperation to gather evidence 
A) Concealment investigation includes document investigation, physical asset counts, and computer searches. 
B) Most concealment investigation techniques focus on obtaining eyewitness accounts as evidence. 
C) Honesty testing is considered as a concealment investigation technique. 
D) Concealment investigation is dependent on employee cooperation to gather evidence

Question 10

Which aspect of documentary evidence should be kept in mind to ensure that the documents can be identified later and accessible for trial?

Accepted Answer

A) Organization of evidence 
B) Coordination of evidence 
C) Marking of evidence 
D) Chain of custody of documents 
A) Organization of evidence 
B) Coordination of evidence 
C) Marking of evidence 
D) Chain of custody of documents

Question 11

When the document is in the custody of a public office:

Accepted Answer

A) it is permissible to obtain photocopies, which are considered secondary evidence, in a court of law. 
B) copies of the document should be made but kept separate from the original document. 
C) the document (or a copy) cannot be used as evidence, in a court of law. 
D) a summary of the document will suffice. 
A) it is permissible to obtain photocopies, which are considered secondary evidence, in a court of law. 
B) copies of the document should be made but kept separate from the original document. 
C) the document (or a copy) cannot be used as evidence, in a court of law. 
D) a summary of the document will suffice.

Question 12

Which of the following is the term for keeping a record of when a document is received and what has happened to it since its receipt.

Accepted Answer

A) Organization of custody 
B) Evidence chain 
C) Coordination of custody 
D) Chain of custody 
A) Organization of custody 
B) Evidence chain 
C) Coordination of custody 
D) Chain of custody

Question 13

​Which amendment provides the right of the people against unreasonable searches and seizures?

Accepted Answer

A) First 
B) ​Second 
C) Third 
D) ​Fourth 
A) First 
B) ​Second 
C) Third 
D) ​Fourth

Question 14

​Which of the following is NOT utilized to make determinations about the document being examined?

Accepted Answer

A) ​forensic chemistry 
B) ​microscopy 
C) ​photography 
D) ​radiology 
A) ​forensic chemistry 
B) ​microscopy 
C) ​photography 
D) ​radiology

Question 15

What is the term for the risk that the sample was not representative of the population.

Accepted Answer

A) Systematic risk 
B) Non-sampling risk 
C) Sampling risk 
D) Compliance risk 
A) Systematic risk 
B) Non-sampling risk 
C) Sampling risk 
D) Compliance risk

Question 16

Which of the following is generally considered a best practice while handling documentary evidence?

Accepted Answer

A) Copies of the document should be used during the investigation and trial and should be kept in the same file where the original is kept. 
B) Photocopies are always preferable to original documents as evidence, as the original could be tampered with. 
C) Copies of the document should not be made and only the original document should be used during investigation and trial. 
D) Generally, a summary of the original document should be made for investigation and trial. 
A) Copies of the document should be used during the investigation and trial and should be kept in the same file where the original is kept. 
B) Photocopies are always preferable to original documents as evidence, as the original could be tampered with. 
C) Copies of the document should not be made and only the original document should be used during investigation and trial. 
D) Generally, a summary of the original document should be made for investigation and trial.

Question 17

The best way to obtain documentary evidence is:

Accepted Answer

A) by chance, accident or tip discovery. 
B) through computer-based queries of full-population accounting and other databases. 
C) through interviews and interrogations. 
D) through traditional audits like discovery sampling. 
A) by chance, accident or tip discovery. 
B) through computer-based queries of full-population accounting and other databases. 
C) through interviews and interrogations. 
D) through traditional audits like discovery sampling.

Question 18

Once investigators enter their indicators into the centralized database,the software performs _______ to find connections between people,places,and events.

Accepted Answer

A) regression analysis 
B) search analysis 
C) link analysis 
D) correlation analysis 
A) regression analysis 
B) search analysis 
C) link analysis 
D) correlation analysis

Question 19

Methods for concealment investigation include all but which of the following?

Accepted Answer

A) Document examination 
B) Searching public records 
C) Audits 
D) Computer searches 
A) Document examination 
B) Searching public records 
C) Audits 
D) Computer searches

Question 20

​Which of the following statements is FALSE regarding a search warrant?

Accepted Answer

A) ​A 'possible cause' condition must be met before a search warrant is issued. 
B) ​There is a belief that the documents have been used in committing a crime. 
C) ​Only law enforcement officials can execute a search warrant. 
D) ​Search warrants are generally used only in criminal cases. 
A) ​A 'possible cause' condition must be met before a search warrant is issued. 
B) ​There is a belief that the documents have been used in committing a crime. 
C) ​Only law enforcement officials can execute a search warrant. 
D) ​Search warrants are generally used only in criminal cases.

The risk that an auditor will examine a fraudulent check and not recognize it as being fraudulent is called _________ .

Which of the following is NOT an action by the fraud perpetrators to hide/conceal their illegal act(s)?

The least reliable method of obtaining documentary evidence is:

Orders issued by a court or a grand jury to produce documents are called:

____ are used by attorneys involved in litigation to track all documents.

What is the most common way to obtain private documents (either oral or written)?

During a concealment investigation,an investigator fails to recognize that an invoice had been forged.This represents a:

________ is a simple,statistically based method of analyzing a subset of transactions from a larger pool.

Which of the following statements is true?

Which aspect of documentary evidence should be kept in mind to ensure that the documents can be identified later and accessible for trial?

When the document is in the custody of a public office:

Which of the following is the term for keeping a record of when a document is received and what has happened to it since its receipt.

Which amendment provides the right of the people against unreasonable searches and seizures?

Which of the following is NOT utilized to make determinations about the document being examined?

What is the term for the risk that the sample was not representative of the population.

Which of the following is generally considered a best practice while handling documentary evidence?

The best way to obtain documentary evidence is:

Once investigators enter their indicators into the centralized database,the software performs _______ to find connections between people,places,and events.

Methods for concealment investigation include all but which of the following?

Which of the following statements is FALSE regarding a search warrant?

The Nature of Fraud

Who Commits Fraud and Why

Fighting Fraud: an Overview

Preventing Fraud

Recognizing the Symptoms of Fraud

Data-Driven Fraud Detection

Investigating Theft Acts

Conversion Investigation Methods

Inquiry Methods and Fraud Reports

Financial Statement Fraud

Revenue- and Inventory-Related Financial Statement Frauds

Liability, asset, and Inadequate Disclosure Frauds

Fraud Against Organizations

Consumer Fraud

Bankruptcy, divorce, and Tax Fraud

E-Commerce Fraud

Legal Follow-Up

Filters

Exam 8: Investigating Concealment

The risk that an auditor will examine a fraudulent check and not recognize it as being fraudulent is called _________ .

​Which of the following is NOT an action by the fraud perpetrators to hide/conceal their illegal act(s)?

The least reliable method of obtaining documentary evidence is:

Orders issued by a court or a grand jury to produce documents are called:

____ are used by attorneys involved in litigation to track all documents.

What is the most common way to obtain private documents (either oral or written)?

During a concealment investigation,an investigator fails to recognize that an invoice had been forged.This represents a:

________ is a simple,statistically based method of analyzing a subset of transactions from a larger pool.

Which of the following statements is true?

Which aspect of documentary evidence should be kept in mind to ensure that the documents can be identified later and accessible for trial?

When the document is in the custody of a public office:

Which of the following is the term for keeping a record of when a document is received and what has happened to it since its receipt.

​Which amendment provides the right of the people against unreasonable searches and seizures?

​Which of the following is NOT utilized to make determinations about the document being examined?

What is the term for the risk that the sample was not representative of the population.

Which of the following is generally considered a best practice while handling documentary evidence?

The best way to obtain documentary evidence is:

Once investigators enter their indicators into the centralized database,the software performs _______ to find connections between people,places,and events.

Methods for concealment investigation include all but which of the following?

​Which of the following statements is FALSE regarding a search warrant?

The Nature of Fraud

Who Commits Fraud and Why

Fighting Fraud: an Overview

Preventing Fraud

Recognizing the Symptoms of Fraud

Data-Driven Fraud Detection

Investigating Theft Acts

Conversion Investigation Methods

Inquiry Methods and Fraud Reports

Financial Statement Fraud

Revenue- and Inventory-Related Financial Statement Frauds

Liability, asset, and Inadequate Disclosure Frauds

Fraud Against Organizations

Consumer Fraud

Bankruptcy, divorce, and Tax Fraud

E-Commerce Fraud

Legal Follow-Up

Filters

Which of the following is NOT an action by the fraud perpetrators to hide/conceal their illegal act(s)?

Which amendment provides the right of the people against unreasonable searches and seizures?

Which of the following is NOT utilized to make determinations about the document being examined?

Which of the following statements is FALSE regarding a search warrant?