問題1
Which of the following is NOT the reason why senior management will overstate business statement?
Which of the following is NOT the reason why senior management will overstate business statement?
正確答案: A
問題2
Asset misappropriation schemes were the "middle children" of the study; they were more common than fraudulent statements and more costly than corruption.
Asset misappropriation schemes were the "middle children" of the study; they were more common than fraudulent statements and more costly than corruption.
正確答案: A
問題3
________, one of the Fraud synonyms implies that deceiving so thoroughly as to obscure the truth:
________, one of the Fraud synonyms implies that deceiving so thoroughly as to obscure the truth:
正確答案: A
問題4
False billing scheme states that:
False billing scheme states that:
正確答案: A
問題5
Every bribe is a two-sided transaction, in which where a vendor bribes a purchaser, there is someone on the vendor's side of the transaction who is not making an illicit payment.
Every bribe is a two-sided transaction, in which where a vendor bribes a purchaser, there is someone on the vendor's side of the transaction who is not making an illicit payment.
正確答案: A
問題6
Employees steal an incoming payment and then place the incoming funds in an interest bearing account for:
Employees steal an incoming payment and then place the incoming funds in an interest bearing account for:
正確答案: C
問題7
Persuasive evidence of an arrangement does not exist when:
Persuasive evidence of an arrangement does not exist when:
正確答案: B
問題8
The most common method for billing scheme is:
The most common method for billing scheme is:
正確答案: B
問題9
Which of the following must be present for a fraud to exist?
Which of the following must be present for a fraud to exist?
正確答案: B
問題10
One reason employees might be hesitant to use PO boxes in shell company schemes is that some businesses are specially vary of sending checks to vendors that have street addresses only.
One reason employees might be hesitant to use PO boxes in shell company schemes is that some businesses are specially vary of sending checks to vendors that have street addresses only.
正確答案: A
問題11
___________ and __________ are used to increase (or decrease) the equity account.
___________ and __________ are used to increase (or decrease) the equity account.
正確答案: C
問題12
Depreciation is especially applicable when companies try to overvalue their assets and net worth; the lower their depreciation expense, the higher the company's profits.
Depreciation is especially applicable when companies try to overvalue their assets and net worth; the lower their depreciation expense, the higher the company's profits.
正確答案: B
問題13
The fraudsters' interest lies with an employer other than a company.
The fraudsters' interest lies with an employer other than a company.
正確答案: A
問題14
Physical assets including _________ and ________ are the most commonly misappropriated noncash asset in our study.
Physical assets including _________ and ________ are the most commonly misappropriated noncash asset in our study.
正確答案: B