1. The client's attorney usually decides whether a formal report on the fraud investigation is necessary. If the results of the investigation were inconclusive, the attorney may not wish to incur the additional expense of a report. The attorney may request a formal report if it will be needed to:

a.refer to during restitution negotiations and/or file an insurance claim.

b.submit as evidence when the investigator is expected to testify at trial.

c.help fulfill a bankruptcy trustee's or examiner's responsibility to report on an investigation.

d.a and b

e.a, b, and c

2. Which of the following is NOT useful in detecting fraud that non-existent assets are recorded in statement accounts?

a.Total fixed assets/total assets.

b.Total fixed assets/long-term debt.

c.Individual fixed asset account balances/total fixed assets.

d.Fixed assets/total current liabilities.

3.Which of the following statements is NOT true?

a.Typewriter fonts and ribbons cannot be compared to typewritten text on a document to determine whether it was typed on a specific typewriter.

b.Analysis of whether the paper or ink on a document was manufactured before a certain date cannot provide evidence about matters such as whether the document was backdated or whether a page was substituted in a document.

c.Forensic handwriting experts can examine documents for evidence of forgery.

d.Scientific, chemical and photographic analysis can provide evidence about whether a document was altered using additives, erasures, photocopying, etc.

e.Both a and b are not true.