Question 1

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 2

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 3

Which of the following is an alternative when original documents are too voluminous to permit careful examination?

Accepted Answer

A) A photocopy of the original document will suffice. 
B) It will have to be excluded from usage as evidence. 
C) A summary of its contents is acceptable. 
D) There are no alternatives.The original has to be produced. 
A) A photocopy of the original document will suffice. 
B) It will have to be excluded from usage as evidence. 
C) A summary of its contents is acceptable. 
D) There are no alternatives.The original has to be produced.

Question 4

Which of the following observations is true about discovery sampling?

Accepted Answer

A) It is one of the more difficult statistical sampling variations to understand. 
B) Auditors using this method can always be certain that fraud does not exist in a population of checks. 
C) It allows an auditor to generalize and make inferences from the population to the sample. 
D) It deals with the probability of discovering at least one error in a given sample size if the population error rate is a certain percentage. 
A) It is one of the more difficult statistical sampling variations to understand. 
B) Auditors using this method can always be certain that fraud does not exist in a population of checks. 
C) It allows an auditor to generalize and make inferences from the population to the sample. 
D) It deals with the probability of discovering at least one error in a given sample size if the population error rate is a certain percentage.

Question 5

________ 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 6

_______ are executed only by law enforcement officials and are generally used only in criminal cases.

Accepted Answer

A) Subpoenas 
B) Voluntary consents 
C) Search warrants 
D) Interviews 
A) Subpoenas 
B) Voluntary consents 
C) Search warrants 
D) Interviews

Question 7

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 is generally accomplished by firing employees who will not go along with the fraud. 
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 is generally accomplished by firing employees who will not go along with the fraud.

Question 8

In large cases that involve investigators,legal counsel,accountants,expert witnesses,and management representatives,coordination can be very difficult.________ can be useful in such cases.

Accepted Answer

A) DatiCon 
B) Analyst's Notebook 
C) CaseMap 
D) Ringtail 
A) DatiCon 
B) Analyst's Notebook 
C) CaseMap 
D) Ringtail

Question 9

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 10

Audit is a _________ investigative method.

Accepted Answer

A) theft 
B) conversion 
C) concealment 
D) inquiry 
A) theft 
B) conversion 
C) concealment 
D) inquiry

Question 11

The most common way to obtain private documents is by _________,which can be either oral or written.

Accepted Answer

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

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

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

Which of the following is an alternative when original documents are too voluminous to permit careful examination?

Which of the following observations is true about discovery sampling?

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

_______ are executed only by law enforcement officials and are generally used only in criminal cases.

Which of the following statements is true?

In large cases that involve investigators,legal counsel,accountants,expert witnesses,and management representatives,coordination can be very difficult.________ can be useful in such cases.

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

Audit is a _________ investigative method.

The most common way to obtain private documents is by _________,which can be either oral or written.

The Nature of Fraud

Why People Commit Fraud

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

Fraud in E-Commerce

Legal Follow-Up

Filters

Exam 8: Investigating Concealment

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

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

Which of the following is an alternative when original documents are too voluminous to permit careful examination?

Which of the following observations is true about discovery sampling?

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

_______ are executed only by law enforcement officials and are generally used only in criminal cases.

Which of the following statements is true?

In large cases that involve investigators,legal counsel,accountants,expert witnesses,and management representatives,coordination can be very difficult.________ can be useful in such cases.

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

Audit is a _________ investigative method.

The most common way to obtain private documents is by _________,which can be either oral or written.

The Nature of Fraud

Why People Commit Fraud

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

Fraud in E-Commerce

Legal Follow-Up

Filters