1. (TCO A) Which statement is false?
2. (TCO A) What would be a task of a litigation services practitioner?
3. (TCO A) Which is not a forensictype certificate?
4. (TCO A) Under the "KPMG" categories of fraud, what would probably not be an external fraud?
5. (TCO A) Which statement is false?
6. (TCO A) What is an investigative technique used by the SEC to investigate specific companies for cooking the books?
7. (TCO A) Which would be a preventive control?
8. (TCO A) Control risk is:
9. (TCO A) Which statement is false regarding SAS No. 99?
10. (TCO A) Which statement is false?
11. (TCO A) Horizontal analysis typically involves what?
12. (TCO A) Given these facts, calculate return on equity:
13. (TCO B) What is a red flag of kiting?
14. (TCO B) ____________ requires keeping detailed records before and after the ____________ period to determine the amount of fraud.
15. (TCO B) A fraud investigation should not be commenced without proper ____________
16. (TCO B) Which of the following is an example of a reactive approach to fraud detection?
17. (TCO B) Which would not be a way to detect an individual engaging in procurement fraud?
18. (TCO B) Which would be a red flag of phantom vendors?
19. (TCO B) Based upon the following facts, determine a person's preliminary understatement of income:
20. (TCO B) A first step in a money laundering operation is to:
21. (TCO B) Banks must file which of the following forms when they become aware of suspicious customer activity related to possible money laundering?
22. (TCO B) Which one of the following is the easiest to falsify?
23. (TCO B) One of the most important legislative acts restricting the activities of money launderers in recent years is the:
24. (TCO C) Which statement is true?
25. (TCO C) Which is not a Daubert factor?
26. (TCO C) Which statement is true?
27. (TCO C) Sidetaking refers to:
28. (TCO C) Which item would not be demonstrative evidence?
29. (TCO C) What would not be considered a document
30. (TCO C) The fifth major phase of litigation is which of the following?
1. (TCO C) What are the rules of evidence? Where are they found? Are expert opinions evidence?
2. (TCO A) What are the three Ms of financial reporting fraud?
3. (TCO B) List some of the things that should NOT be done in a fraud investigation.