(Multiple Choice)
1. Most frauds against organizations are perpetrated by:
a. Employees.
b. Owners.
c. Vendors.
d. A collusion of two of the above.

2. What are the three major classes of asset misappropriation?
a. Stealing receipts, purchasing fraud, and disbursement fraud.
b. Stealing receipts, stealing money as it comes into a company, and purchasing fraud.
c. Stealing receipts, disbursement fraud, and stealing assets on hand.
d. Stealing receipts, stealing inventory, and stealing information.

3. Out of all the types of frauds discussed in this chapter, which type is perpetrated least often?
a. Skimming schemes.
b. Larceny.
c. Check schemes.
d. Payroll.

4. Which of the following is not one of the most common billing schemes?
a. Setting up dummy companies to submit invoices to the victim organization.
b. Changing the quantity or price on an invoice to favor a customer.
c. Altering or double-paying non-accomplice vendor’s statements.
d. Making personal purchases with company funds.

5. The most affected party in a workers’ compensation fraud case is which of the following?
a. Employer.
b. Employer’s insurance carrier.
c. Other employees.
d. Government.

6. Which of the following is a major difference between larceny and skimming?
a. Larceny is committed before the cash is entered into the accounting system, while skimming is committed after the cash is entered into the system.
b. Larceny is committed after the cash is entered into the accounting system, while skimming is committed before the cash is entered into the system.
c. Larceny involves fraudulent disbursements of cash, while skimming involves fraudulent receipts of cash.
d. Larceny involves fraudulent receipts of cash, while skimming involves fraudulent disbursements of cash.

7. Which of the following types of disbursement fraud occurs least frequently?
a. Expense tampering.
b. Payroll schemes.
c. Register disbursement schemes.
d. Billing schemes.