(Multiple Choice)
1. Which of the following is not a fraud symptom related to journal entries?
a. Unexplained adjustments to receivables, payables, revenues, or expenses.
b. Journal entries that do not balance.
c. Journal entries without documentary support.
d. Journal entries made near the beginning of accounting periods.

2. Which of the following is not a common internal control fraud symptom or problem?
a. Lack of segregation of duties.
b. Unexplained adjustments to receivables, payables, revenues, or expenses.
c. Lack of independent checks.
d. Overriding of existing controls.

3. Once in a while, someone commits fraud or another crime and does not feel stress. Such people are referred to as:
a. Psychopathic.
b. Altruistic.
c. Philanthropic.
d. Magnanimous.

4. Fraud is usually detected by recognizing and pursuing:
a. Synonyms.
b. Symptoms.
c. Equity.
d. Legends.

5. A letter is most likely to be fraudulent if:
a. It is signed by only one person.
b. It is addressed to an individual, rather than a department.
c. It is a photocopy of an original letter.
d. It is written on outdated company letterhead.

6. If a perpetrator has stolen assets, which of the following is the easiest method for concealing the theft?
a. Reduce liabilities (such as payables).
b. Manipulate dividend or stock accounts.
c. Increase other assets (such as receivables).
d. Increase expenses.

7. Which of the following is a common fraud symptom relating to ledgers?
a. A ledger that does not balance.
b. A ledger that balances too perfectly.
c. Master account balances that do not equal the sum of the individual customer or vendor balances.
d. Both a and c.

8. Which element is not a common element of fraud?
a. Concealment.
b. Coercion.
c. Conversion.
d. Theft act.
e. None of the above.