1- Which testing method listed below could be used to verify the physical existence of inventory that is listed on a companys books? A. Inquiry B. Tracing C. Vouching D. Sampling

2- Which of the following was a major objective of the Treadway Commission? A. To develop a comprehensive overview of internal controls B. To identify and address the causal factors of fraudulent financial reporting C. To establish a regulatory body over companies issuing public securities D. None of the above

3- Which of the following is characteristic of a fraud examination? A. It is conducted before predication exists B. Adversarial relationships usually exist. C. It has a general scope. D. The fraud theory approach is a onetime effort

4. The value of documents is most often a result of their: A. Representation of direct evidence of wrongdoing B. Effect on the witness C. Overwhelming volume D. Lack of circumstantial evidence