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Fraud Examiners Must Be Able to Recognize Signals That a Journal

Question 1

Multiple Choice

Fraud examiners must be able to recognize signals that a journal entry may have been manufactured to conceal a fraud. Which of the following is a common journal entry fraud symptom?


A) Journal entries with documentary support
B) Journal entries that balance
C) Adjustments to receivables or payables that are made monthly
D) Journal entries made near the end of an accounting period

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