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NEW QUESTION 40
Which check tampering red flag may indicate employees have embezzled cash and charged the embezzlement to expense accounts?

A. Voided checksB. Duplicate checksC. Payable checksD. Missing checks

Answer: D

Explanation:
Section: Investigation

 

NEW QUESTION 41
A voucher is:

A. a mammogram that includes the purchase order that was send to the purchaser, the purchaser invoice listing the benefits and quantity of items purchased, and the internal receiving reports that verify the purchased items have been sold.B. a report that includes the purchase order that was send to the vendor, the vendor invoice listing the quality and quantity of items purchased, and the external receiving reports that verify the items have been sold.C. a figure that includes the sale order that was send to the dealer, the vendor invoice listing the cost and quantity of items sold, and the internal receiving reports that verify the purchased items have been delivered.D. a file that includes the purchase order that was send to the vendor, the vendor invoice listing the cost and quantity of items purchased, and the internal receiving reports that verify the purchased items have been delivered.

Answer: D

Explanation:
Section: Fraud Prevention and Deterrence

 

NEW QUESTION 42
Which of the four basic measures, if properly installed and implemented may help prevent inventory fraud?

A. Proper documentation, physical padding, independent checks and physical safeguardsB. Proper documentation, segregation of duties, independent checks and inventory controlC. Proper documentation, segregation of duties, independent checks and physical safeguardsD. prenumbered affiliations, segregation of duties, independent checks and physical safeguards

Answer: C

Explanation:
Section: Fraud Prevention and Deterrence
Explanation/Reference:

 

NEW QUESTION 43
Which of the following are used in a short-term skimming scheme?

A. Unrecorded sales, understated sales and theft of incoming checksB. Understated sales, theft of incoming checks and check-for-currency substitutionsC. False company accounts, understated sales and theft of incoming checksD. Unrecorded sales, understated sales and dual endorsements

Answer: A

Explanation:
Section: Financial Transactions and Fraud Schemes

 

NEW QUESTION 44
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