Principles of Fraud Examination 4th Edition Test Bank

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Chapter 1–Introduction1.Which of the following best describes theobjectiveof a fraud examination?a.To make recommendations to management about how to prevent fraudb.To determine whether financial statements are free ofmisstatements due tofraudc.To express an opinion on the guilt or innocence of a suspectd.To determine whether a crime has been committed, and if so, who isresponsible2.Which of the following isnota part of the fraud theory approach?a.Analyze available data.b.Develop “what-if”scenarios.c.Identify who committed the fraud.d.Refine the hypothesis.3.Once sufficientpredicationhas been established, what is the first step a fraudexaminer following the fraud theory approach should take?a.Create a hypothesis.b.Analyze data.c.Interview witnesses.d.Interviewthesuspect.4.The discipline of fraud examination includes all of the following except:a.Writing investigative reportsb.Determining the guilt of the suspectc.Testifying to findingsd.Interviewing witnesses5.Fraud examination differs from auditing in that fraud examination is:a.Recurringb.Adversarialc.General in scoped.All of the above6.Predication, although important, is not required in a fraud examination.a.Trueb.False7.In a fraud examination, evidence is usually gathered in a manner that moves fromgeneral to specific.a.Trueb.False

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8.Which of the following is the correct order for a fraud examiner to interviewwitnesses?a.Corroborative witnesses, neutral third-parties, co-conspirators, suspectb.Suspect, co-conspirators, corroborative witnesses, neutral third-partiesc.Neutral third-parties, corroborative witnesses, co-conspirators, suspectd.Suspect, corroborative witnesses, co-conspirators, neutral third-parties9.In order to provethatfraudoccurred, four elements must be present. Which of thefollowing isnotone of those elements?a.A material false statementb.Knowledge that the statement was falsec.Reliance on the false statement by the victimd.Intent to cause the victim damages10.The basic tenet of Edwin Sutherland’s theory of differential association is that crimeis passed on genetically; that is, the offspring of criminals commit crimes becausetheir parents did.a.Trueb.False11.Who developedthe Fraud Scale?a.Joseph T. Wellsb.W. Steve Albrechtc.Richard C. Hollingerd.Donald R. Cressey12.Which of the following isnotone of the legs of theFraudTriangle?a.Situational environmentb.Perceived non-sharable financial needc.Perceived opportunityd.Rationalization13.According to Cressey, the perceived opportunity to commit fraud consists of twoelements: general information and technical skill.a.Trueb.False14.In a study by Steve Albrecht, Marshall Romney, and Keith Howe, participants wereasked to rank personal characteristicsas motivating factorsthat contributed to fraud.The highest ranked factor was:a.Undue family or peer pressureb.Lack of recognition of job performancec.Living beyondone’smeansd.Lack of appreciation by management

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15.In a study by Steve Albrecht, Marshall Romney, and Keith Howe, participants wereasked to rank characteristics of the organizational environment that contributed tofraud. The highest ranked factor was:a.Lack of clear lines of authorityb.Inadequate attention to detailc.Lack ofaninternal audit functiond.Placing too much trust in key employees16.Research in theHollinger-Clark study suggests that the best way to deter employeetheft isby:a.Increasing sanctions imposed on occupational fraudstersb.Increasing the perception of detectionc.Strengthening internal controlsd.Communicating the organization’s fraud policies to employees17.According to the results of the Hollinger-Clark study, employees steal primarilybecause of:a.Jobdissatisfactionb.Greedc.Informal organizational structuresd.Economic pressures18.In the2012Report to the Nationson Occupational Fraud and Abuse,the categorythat committed thesmallestpercentage of occupational fraud was:a.Managersb.Employeesc.Owners/Executivesd.External parties19.In the2012Report to the Nationson Occupational Fraud and Abuse, the median lossin schemes committed bymaleswas higher than themedian lossin schemescommitted byfemales.a.Trueb.False20.In the2012Report to the Nationson Occupational Fraud and Abuse,most fraudswere initially detected during an external audit.a.Trueb.False21.In the2012Report to the Nationson Occupational Fraud and Abuse,financialstatement fraudhad a highermedian lossthanasset misappropriation and corruptionschemes.a.Trueb.False

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22.In the2012Report to the Nationson Occupational Fraud and Abuse, mostperpetrators of fraud had been previously chargedwithor convicted ofafraud-relatedoffense.a.Trueb.False23.Joel Baker, a customer of ABC Electronics, stole a box containing computer gameswhile the sales associate waited on another customer.Which of the following couldJoelbe charged with?a.Larcenyb.Embezzlementc.Fraudd.All of the above24.While conducting a routine internal audit,Sally Franks overheardone of thecompany’spurchasing agentsbragging about receiving a substantial discount on anew SUV from thecompany’ssupplier of fleet cars.Is there sufficient predication toinitiate a fraud examination?a.Yesb.No25.When Jill Michaels, an assistant to the director of procurement, moved into her newhome, she used the company’s flat bed truck to move her furnishings on an afternoonwhen her boss was out of town. Which of the following best describes Michael’sact?a.Fraudb.Abusec.Embezzlementd.Larceny26.Eddie Dolan is the manager of shipping and receiving and has been working at theUFA Company for twenty years.He rarely calls in sick and gets good performancereviews every year.Forthe past year, his wife’s company, ABC Co.,has been inserious financial trouble. ABC Co.likelywill not be able to make the payroll for nextmonth and may have to close down.Which leg of the Fraud Triangle best applies toDolan’s situation?a.Motiveb.Perceived opportunityc.Rationalizationd.Non-sharable financial need

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27.Alice Durant works in the accounts payable department for the BCGroup. Sherecently found out that Della Granger, another A/P clerk,received a bigger raise thanshe did, even though Duranthas been with the company longer and frequently has tocorrect Granger’s errors. Which leg of the Fraud Triangle best applies to Durant’ssituation?a.Motiveb.Perceived opportunityc.Rationalizationd.Non-sharable financial need28.Arthur Baxter, a manager in records retention for SWCCompany, has ordered sevenlaptop computers for his department, even though he only has five employees. Inaddition to each laptop, he orderedextra copiesofseveralsoftwareprograms.Whenthe equipment arrives,Baxtersends one of theextralaptops to his son who is afreshman at Eastern University and sells three of the original software packages tofriends. Which of the followingoffenses could Baxter be charged with?a.Larcenyb.Embezzlementc.Conversiond.All of the above29.Richard Moore is thecontrollerfor Ajax Company. Recently,he sufferedseverallarge losses at the race track, causing him to incur enormous personal debts.Whichtype of non-sharable financial problem best describes Richard’s situation?a.Business reversalb.Physical isolationc.Violation of ascribed obligationsd.Status gaining30.Samantha Lewis,CFE,is conducting an investigation into possible skimming of theaccounts receivable at Southwest Paint and Supply Co.If Lewis plans to interview allof the following parties, whomshould she interview first?a.MarieRiley, the primary suspectb.Jose Rodriguez, an accounts receivable clerk whofilled in forRileywhileshe wason vacationc.Sean Miles, aregularcustomer of the company, whose complaint about hisaccount balance prompted the investigationd.Thomas Banks, Riley’s supervisor, who is suspected of helping Riley coverupthefraud in exchange for a portion of the proceeds

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-1-Chapter 2–Skimming1.____________________ is the theft of cash from a victim entity prior to its entry inan accounting system.a.A fictitious disbursementb.Skimmingc.Larcenyd.Conversion2.To a fraudster, the principle advantage of skimming is the difficultywithwhich thescheme is detected.a.Trueb.False3.Peggy Booth is the bookkeeper for an equipment rental company. After recording thecash sales and preparing the bank deposit, she takes $200 dollars from the total. Thisis an example of a skimming scheme.a.Trueb.False4.In the Fraud Tree,asset misappropriations are broken down into cash and non-cashschemes. Which of the following isnotconsideredamisappropriation of cash?a.Larcenyb.Skimmingc.Concealed expensesd.Fraudulent disbursements5.Methodsof skimming salesinclude which of the following?a.Conductingunauthorizedsales after hoursb.Rigging the cash register so that the sale is not recordedc.Posting a sale for less than the amount collectedd.All of the above6.Skimming can be either an on-book scheme or an off-book scheme,depending onwhether cash or a check is stolen.a.Trueb.False7.Which of the followingprocedureswouldnotbe useful inpreventing anddetectingsales skimming schemes?a.Comparing register tapes to the cash drawer and investigating discrepanciesb.Summarizing the net sales by employeeandextracting the top employees withlow salesc.Installing video cameras at cash entry pointsd.Offering discounts to customers who do not get receipts for their purchases

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-2-8.To cover up a skimming scheme in which the employee takes cash from the register,the employee must make a voided sale in order for the register to balance.a.Trueb.False9.Which of the following techniques isnotused to concealsalesskimming schemes?a.Lappingb.Inventory paddingc.Destroyingrecords of transactiond.Recordingfalse voids10.The customer service department at JNC, Inc.has been receiving phone calls fromcustomers for whom there is no record. Thisisa red flag of what type of scheme?a.Receivables skimmingb.Shell companyc.Unrecorded salesd.None of the above11.Skimming receivables is generally more difficult to conceal than skimming sales.a.Trueb.False12.The concealment of receivables skimming can be difficult because:a.The audit trail must be destroyed.b.The incoming payments are expected.c.Inventory must be padded to conceal shrinkage.d.All of the above13.Receivables skimming canbe concealed through:a.Lappingb.Force balancingc.Document destructiond.All of the above14.A method of concealing receivables skimmingby crediting one account whileabstracting money from a different account is known as:a.Account substitutionb.Kitingc.Lappingd.Plugging15.Proceduresthatcan be used topreventand/ordetect receivables skimmingincludewhich of the following?a.Reconciling the bank statement regularlyb.Mandatingthatemployees take annual vacationsc.Performing a trend analysis on the aging ofcustomer accountsd.All of the above

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-3-16.Mandating supervisory approval for write-offs or discounts can helppreventreceivables skimming schemes.a.Trueb.False17.Whichof the following computer audit tests can be used to detect skimmingschemes?a.Summarizing by employee the difference between the cash receipt report and thesales register systemb.Identifying unique journal entries to the cash accountc.Joiningthe customer statement report file to the accounts receivable andreviewingfor balance differencesd.Extracting invoices paid by cash18.Computing the percentage of assigned time to unassigned time for employees is onemethod to detect an employee skimming scheme.a.Trueb.False19.Asset misappropriations are broken down into two categories: cash schemes and non-cash schemes. According to the2012Report to the Nationson Occupational Fraudand Abuse,cash schemes are much more common than non-cash schemes.a.Trueb.False20.According to the2012Report to the Nationson Occupational Fraud and Abuse,skimming schemesare both the most common and the most costlytypeof cashmisappropriation scheme.a.Trueb.False21.George Albert was a property manager for a large apartment complexwhile he wasgoing to college.One of his duties was to collect rent from the tenants. If rent waspaid after the third of the month, a late fee was tacked on to the amount due.When atenant paid his rent late, George would backdate the payment, recordand remitonlythe rent portionto his employers,and pocketthe late fee.This is an example of whattype of fraud?a.Larcenyb.Sales skimmingc.Fraudulentwrite-offsd.Plugging22.Anne Mullensisthe bookkeeper for DWG Refrigeration Repair. One afternoon whileshe was preparing the bank deposit, a customer came into the officeand paid hisaccount in full with a $57 check. Rather than adding the check to the deposit, Annepocketed $57 cash from the previously recorded amount and included the customer’scheck in the money to be taken to the bank. What type of scheme did Anne commit?a.Larceny

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-4-b.Kitingc.Skimmingd.Currency balancing23.Sue Meyers was an accounts receivable clerk for an insurance broker.When premiumpayments were received, she would steal the check of every tenth customerand cashit ata liquor store.To conceal her scheme, she would credit the account of thecustomer that she stole from with a payment that was received from anothercustomer’s account.This is an example of:a.Force balancingb.Lappingc.Understating salesd.A forged endorsement scheme24.Jason Herman works part-time as a retail clerk at a local bookstore.One night whilehis managerwas out of town, Jason decidedto keep the store open for a few extrahours. He reset the cash registers at the normal closing time, but continuedmakingsales. Two hours later, when he closedfor the night, hereset the registers again,removing all evidence that any extra transactions had been made, and pocketed themoney from the after-hours sales. What kind of scheme did Jason commit?a.Register disbursementb.Force balancingc.Receivables skimmingd.Unrecorded sales25.Myra Manning, CFE,was hired to investigate somesuspicious activity at ArizonaMedical Supplyafter one of the company’s largest customers complained severaltimes that its account statements do not reflect all the payments it has made.Whileexamining the accounts receivable activity,Myranoticeda significant rise in thevolume of overdue accounts during the last 6 months.What type of scheme might thissituationindicate?a.Cash larcenyb.Shell companyc.Receivables skimmingd.False refunds26.In one of the case studies in the textbook, Brian Lee, a top-notch plastic surgeon,collected payments from his patients without giving a cut tothe clinic where hepracticed.How was his fraud discovered?a.Through aroutine audit of the clinic’s recordsb.Through an anonymous tip to the clinicc.By accidentd.None of the above27.In one of the case studies in the textbook, Brian Lee, a top-notch plastic surgeon,collected payments from his patients without giving a cut tothe clinic where hepracticed.What was his motivation for committing the fraud?a.He needed to repay his student loan.

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-5-b.He was greedy.c.He feltthatthe clinic was taking too much of a cutfromhisincome.d.He wanted to usethe proceedsto fund his “doctors without borders” practice.28.In one of the case studies in the textbook, Brian Lee, a top-notch plastic surgeon,collected payments from his patients without giving a cut tothe clinic where hepracticed.How was he punished?a.He was convicted of grand larceny and sentenced to probation.b.He was sued in civil court for the amount of the loss.c.He was terminated from the practiceandwas required to make full restitution inlieu of prosecution.d.He was allowed to continue to practice at the clinic but was required to makefull restitution.29.In one of the case studies in the textbook, StefanWinkler was the controller for abeverage company in south Florida.Money was collected by either the deliverydrivers who brought in the cash andchecks from their route customers (routedeposits), or by credit customers who mailed in their payments (office deposits).Winklerstole cash from the route deposits and made up for it by using checks fromthe office deposits.How didWinklerconceal his crime?a.He altered electronic filesb.He stole cash receipt journals, copies of customer checks, and deposit slipsc.He removed his personnel filed.All of the above30.In one of the case studies in the textbook, Stefan Winkler was the controller for abeverage company in south Florida. Money was collected by either the deliverydrivers who brought in the cash and checks from their route customers (routedeposits), or by credit customers who mailed in their payments (office deposits).Winklerstole cash from the route deposits and made up for it by using checks fromthe office deposits.Which of the followingred flags were present that could havealerted the company to the fraud?a.Missing deposit slipsb.Customer complaintsc.Winkler never took vacationsd.All of the above

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-1-Chapter 3–Cash Larceny Schemes1.Cash misappropriations are divided into two broad groups: fraudulent disbursementsschemes and cash receipts schemes.a.Trueb.False2.The two categories of cash receipts schemes are:a.Lapping and skimmingb.Lapping and cashlarcenyc.Cash larceny and skimmingd.Skimming and billing schemes3.What is the primary difference between cash larcenyandskimming?a.Cash larceny is an on-book scheme; skimming is an off-book scheme.b.Cash larceny is an off-book scheme; skimming is an on-book scheme.c.Cashlarceny is a disbursement scheme; skimming is a cash receipts scheme.d.Cash larceny involves cashonly; skimming can involve either cash or checks.4.Skimming involves the theft of money that has already appeared on a victim’s books,while cash larceny involves stealing money before it has been recorded.a.Trueb.False5.Where do most larceny schemes involving cash occur?a.In the accounting departmentb.In the mailroomc.At the point of saled.At off-site locations6.Larceny schemes aregenerallymore difficult to detect than skimming schemes.a.Trueb.False7.Which of the following methodscan beused to conceal a larceny scheme thatoccurred at the point of sale?a.Falsifying the cash countb.Destroying the register tapec.Stealing from another employee’s registerd.All of the above8.If discrepancies are found between the sales records and the cash on hand, which ofthe following schemes might be occurring?a.Cash larceny at the point of saleb.Cash larceny fromthe depositc.Fraudulent disbursementsd.Sales skimming

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-2-9.The central weaknessofa cash larceny scheme is the resulting imbalance in theorganization’s accounting records.a.Trueb.False10.To prevent cash larceny through falsification of cash counts, an independentemployee should verify the cash count in each register or cash box at the end of eachshift.a.Trueb.False11.Methodsfor concealing larceny of receivablesinclude which of the following?a.Lappingb.Stolen statementsc.Reversing entriesd.All of the above12.Deposit lapping is considered an off-book scheme.a.Trueb.False13.All of the following are ways a fraudster might conceal cash larceny from the depositexcept:a.Posting missing money as “deposits in transit”b.Deposit lappingc.Falsifying the bank copy of the deposit slipd.Destroyingcustomer statements14.The most important factor in preventing cash larceny from the deposit is:a.Separating the duties of the deposit functionb.Havingtwoemployeesdeliverthedepositto the bankc.Having a visible management presence in the mailroomd.None of the above15.Which of the following antifraud controls can help prevent and detect cash larcenyfrom the deposit?a.Having two copies of the bank statement delivered to different persons in anorganizationb.Comparing the bank authenticated deposit slip with the general ledger posting ofthe day’s receiptsc.Preparing the deposit slip to show each individual check and money order alongwith currency receiptsd.All of the above

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-3-16.Which of thefollowing computeraudittestswould be the least useful indetecting acash larcenyscheme?a.Summarizing the difference between the cash receipt report and the sales registersystemby employeeb.Summarizing the top sales producersby employeec.Summarizingdiscounts, returns, and cash receipt adjustmentsby employeed.Reviewing all unique journal entries in the cash accounts17.Running a report that summarizes user access for the sales, accounts receivable, cashreceipt, and general ledger systemsduringnon-business hours might identify a cashlarceny scheme.a.Trueb.False18.According tothe2012Report to the Nationson Occupational Fraud and Abuse, cashlarceny schemes had the largest median loss of all cashmisappropriations.a.Trueb.False19.According tothe2012Report to the Nationson Occupational Fraud and Abuse, cashlarceny schemes were the least common form of cash misappropriations.a.Trueb.False20.Jan Ashley worked for theR&SDepartment Storeas a sales associatein the finelinens department.As she would givechangeback toacustomer for cash sales, shewould also pull out a$10 bill and slip it in her pocket. She concealed her scheme byissuing one false refund at the end of her shift for the total amount she stole that day.This is an example of what type of scheme?a.Sales skimmingb.Larceny at the point of salec.Lappingd.Larcenyat the deposit21.Dorothy McNally stole $232 from the company deposit while on the way to the bank.She can conceal the theft byrecordingthe missing amount on the bank reconciliationasa(n):a.Deposit in transitb.Outstanding checkc.Creditmemod.None of the above22.Jeff Lewis is an accounts receivable clerk for FTB Industries.As customerspay offtheir balances, Lewisposts the payments but pockets the money.He can conceal histheft by:a.Making unsupported entries for the amount stolenb.Adjusting the account with a discount

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-4-c.Destroying the recordsd.Allof the above23.Mel Turner, the runner for a small bookstore, had a bad habit of helping himself tocash from the deposit on the way to the bank. He covered his tracks by substituting acheck from the next day’s deposit for the amount he stole from the previous day’sdeposit. This is an example of what type of concealment?a.Depositsin transitb.Deposit lappingc.Force balancingd.None of the above24.Victor Jackson, CFE,washired by BRSCarpet and Tileto investigate possible cashlarceny at the point of sale. Which of the following red flags should he look for?a.Large differences between sales records and cash on handb.Unusual journal entries to the cash accountsc.A large number of small differences between sales records and cash on handd.All of the above25.Danielle Boyle, CFE,was hired to investigate some suspicious activity in theaccounts receivable department at Red Technologies. While examining thecompany’s accounting records, she noticed several payments posted to customers’accounts that were later reversed with journal entriesto“courtesy discounts.” Whattype of scheme might this situation indicate?a.Receivables skimmingb.Deposit lappingc.Cash larceny of receivablesd.Shell company26.In one of the case studies in the textbook, Laura Grove was the head teller at a bankin Tennessee. Asthe head teller, she had the authority to open the night depositoryalong with another teller.For security reasons, each teller only had half of thecombinationto the vault. In the end, Grove opened the vault and stole two depositbags worth approximately$16,000.Which of the following red flagsmade theinvestigators suspect Laura?a.The security system showed that she was the last one to leave the bank on the daybefore the bags were stolen.b.She broke out in a rash when she was interviewed.c.During the interview she made a point of mentioning that the other teller had beenhaving financial problems.d.All of the above27.In one of the casestudies in the textbook, Laura Grove was the head teller at a bankin Tennessee. As the head teller, she had the authority to open the night depositoryalong with another teller.For security reasons, each teller only had half of thecombinationto the vault.In the end, Grove opened the vault and stole two depositbags worth approximately $16,000.How was she ultimately caught?

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-5-a.She broke down and confessed to the investigators during a routine interview ofall tellers.b.Her husband found the bank’s money and turned her in.c.The bank found some of the checks in the dumpster near her house with herfingerprints on them.d.None of the above28.In one of the case studies in the textbook, Laura Grove was the head teller at a bankin Tennessee. As the head teller, she had the authority to open the night depositoryalong with another teller.For security reasons, each teller only had halfof thecombinationto the vault.In the end, Grove opened the vault and stole two depositbags worth approximately $16,000. How was the case settled?a.She paid the bank back in lieu of prosecution.b.She was prosecuted and sentenced to eighteen months in jail.c.She was dismissed and signed a promissory note to repay the money.d.She was prosecuted but received probation in lieu of prison time.29.In one of the case studies in the textbook, Bill Gurado was a branch manager for aconsumer-loan finance company inNew Orleanswho decided to helphimself to thedaily deposits.Instead of depositing the money into the company’s bank account, hedeposited the money intohis own personal account.How was Gurado’s frauddiscovered?a.He suspected he was on the verge of being caught, called the company’spresident,and confessed that he had taken the money.b.The auditorsfound it duringa surprise audit ofthe branch Gurado managed.c.His assistant suspected him and reported him to the company’s audit committee.d.A customer called to complainabout receivingan overdue notice.30.In one of the case studies in the textbook, Bill Gurado was a branch manager for aconsumer-loan finance company inNew Orleanswho decided to helphimself to thedaily deposits.Instead of depositing the money into the company’s bank account, hedeposited the money to his own personal account.How was the case settled?a.The company pursued civil action for the repayment of thestolenfunds.b.Guradowas terminated andheimmediately paid back the money.c.Guradowas convicted of grand theft and schemingto defraud,andhe wasplacedon probation.d.Guradowas placed on deferred adjudication and required to make restitution.

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