In recent years, many SEC investigations have taken place on the improper issuance of stock options to corporate executives. These practices increase...
In the context of strategic reasoning, if an auditor only follows the established audit plan and does not consider other factors relating to the auditee, then this is an example of which of the following?
In the context of strategic reasoning, if an auditor only follows the established audit plan and does not consider other factors relating to the auditee,...
During an audit, an auditor considers the conditions of the auditee and plans the audit accordingly. This is an example of which of the following?
During an audit, an auditor considers the conditions of the auditee and plans the audit accordingly. This is an example of which of the following?
A....
All of the following are indicators of financial statement fraud except:
All of the following are indicators of financial statement fraud except:
A. Unusually rapid growth of profitability
B. Threat of a hostile takeover
C....
Management fraud is usually committed on behalf of the organization rather than against it. Which of the following would not be a motivation of fraud on behalf of an organization?
Management fraud is usually committed on behalf of the organization rather than against it. Which of the following would not be a motivation of fraud...
Most financial statement frauds occur in smaller organizations with simple management structures, rather than in large, historically profitable organizations. This is because:
Most financial statement frauds occur in smaller organizations with simple management structures, rather than in large, historically profitable organizations....
In the Phar-Mor fraud case, several different methods were used for manipulating the financial statements. These included all of the following except:
In the Phar-Mor fraud case, several different methods were used for manipulating the financial statements. These included all of the following except:
A....
Many indicators of fraud are circumstantial; that is, they can be caused by non fraud factors. This fact can make convicting someone of fraud difficult. Which of the following types of evidence would be most helpful in proving that someone committed fraud?
Many indicators of fraud are circumstantial; that is, they can be caused by non fraud factors. This fact can make convicting someone of fraud difficult....
Which of the following is least likely to be considered a financial reporting fraud symptom, or red flag?
Which of the following is least likely to be considered a financial reporting fraud symptom, or red flag?
A. Grey directors
B. Family relationships...
The three aspects of management that a fraud examiner needs to be aware of include all of the following except:
The three aspects of management that a fraud examiner needs to be aware of include all of the following except:
A. Their backgrounds
B. Their...
When looking for financial statement fraud, auditors should look for indicators of fraud by:
When looking for financial statement fraud, auditors should look for indicators of fraud by:
A. Examining financial statements
B. Evaluating...
Which officer in a company is most likely to be the perpetrator of financial statement fraud?
Which officer in a company is most likely to be the perpetrator of financial statement fraud?
A. Chief Financial Officer (CFO)
B. Controller
C....
Financial statement fraud is usually committed by:
Financial statement fraud is usually committed by:
A. Executives
B. Managers
C. Stockholders
D. Outsiders
E. Both A and B
Answer: ...
Nonverbal clues of deception include all of the following except:
Nonverbal clues of deception include all of the following except:
A. Repetition of the question
B. Manipulators
C. Fleeing positions
D. Crossing...
A signed statement should include all of the following except:
A signed statement should include all of the following except:
A. A statement that the fraudster knew the conduct was wrong and intended to...
Which of the following is not a good thing to do during an interview?
Which of the following is not a good thing to do during an interview?
A. Conduct the interview in private
B. Establish the purpose of the interview
C....
Which of the following is something that an interviewee might do or feel while in the denial phase?
Which of the following is something that an interviewee might do or feel while in the denial phase?
A. Insult, harm, or slander
B. Attempt to...
Each of the following is a clue that an interviewee is dishonest except:
Each of the following is a clue that an interviewee is dishonest except:
A. Upon repeated accusations, a dishonest person's denials become...
Which of the following is a characteristic of a good interview?
Which of the following is a characteristic of a good interview?
A. Make the interview as concise as possible.
B. The interviewer should announce...
Which of the following reactions frequently involves appearing temporarily stunned, insisting there is some mistake, or not comprehending what has been said?
Which of the following reactions frequently involves appearing temporarily stunned, insisting there is some mistake, or not comprehending what has been...
Which of the following is the typical sequence of reactions to a crisis?
Which of the following is the typical sequence of reactions to a crisis?
A. Anger, denial, rationalization, depression, acceptance
B. Rationalization,...
Interviewing is:
Interviewing is:
A. The systematic questioning of individuals who have knowledge of events, people, and evidence involved in a case under investigation.
B....
Which of the following traits do polygraphs not measure when testing for stress?
Which of the following traits do polygraphs not measure when testing for stress?
A. Pulse rate
B. Blood pressure
C. Galvanic skin response
D....
Which of the following honesty testing techniques deals with the study of handwriting for the purpose of character analysis?
Which of the following honesty testing techniques deals with the study of handwriting for the purpose of character analysis?
A. Polygraph
B....
Which of the following is not an inquiry technique that should be used by interviewers?
Which of the following is not an inquiry technique that should be used by interviewers?
A. Use shot questions, confined to one topic
B. Maintain...
Confrontational interviews should usually be conducted when:
Confrontational interviews should usually be conducted when:
A. Police decide that the suspect is guilty
B. The examiner is starting the investigation
C....
Planning for interviews should not involve:
Planning for interviews should not involve:
A. Judging the guilt of the suspect based on available documents
B. Establishing a location and...
People in the rationalization stage of a reaction to a fraud:
People in the rationalization stage of a reaction to a fraud:
A. Make great interviewees because they want to punish the suspect.
B. Want to...
Interviews should not be conducted with:
Interviews should not be conducted with:
A. Suspects
B. Coworkers
C. Clients
D. Interviews can be conducted with all of the above
Answer:...
Which of the following is not a method of honesty testing?
Which of the following is not a method of honesty testing?
A. Graphology
B. Voice stress analysis
C. Body language test
D. Pencil-and-Paper...
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