10. How do fraadulent disbursements at the cash register differ from register frauds? S. What are the differences hetween forged maker and forged endorsement schemes? 6. How can theft and alteration of outgoing company chocks be prevented or desected? MULTIPLE CHOICE QUESTIONS C. Creating a check to an employee for fictitious travel expenses D. Creating a check and altering the payee after the check i signed 1. Which of the following is not one of the five major categories of fraudulent disbursements? A. Payroll schemes B. Expense reimbursement schemes C. Shell company schemes D. Billing schemes 5. Which of the following is indicative of the actions of the forged make perpetrator? A. Issues two checks for the same invoice and gets both signed by authorized signatory. B. Issues two checks for the same invoice and fraudulently sig cashes the second check C. Issues two checks for the same invoice and runs boeh rough automatic check-signing machine. D. Issues two payroll checks to himself and gets both signad by authorized signatory. 2. Which of the following is the first step to form a shell company? A. Obtain a certificate of incorporaticn from the state -B. Open a bank account. C. Obain a tax identification number. D. File the company by-laws at the local court house 3 Which of the following is an integral step in a pay-and-return scheme A. Establish a shell company B. Misappropriate the incoming check related to returned goods and deposit the check in a bank account other than the company's C. Purchase legitimate goods that are paid by the organiration and 6 Which of the following is not a method to deter, prevent, and detct i theft and alteration of outgoing accounts payable checks A. Identify vendors with no mailing address or phone number return them. D. Adjust the legitimate good iaventory to conceal the shortage related to the returned goods. B. Identify vendors with a mailing address that matches anenployar address C. Hand each paycheck to the employee while checking apynpr identification. 4. Which of the following is an esample of check tamperina A. Creating a check for a ghost employee B. Creating a check payable to a shell company D. Identify, review, and summarize all manual checks not o through the accounts payable system ten February a allies in NYC will cont 11am-12pm at 633 TH 191 Module 5 Register Disbursement Schemes 9. Which of the following red flags is commoely associated with fictitious expense reimbursement schemes? A. Patterns when expense reimbursements are for the same amount B. Ghost employees receiving expense reimbursements C. Cash disbursements where the canceled checks have been altered D. 7. For a ghost employee, which of the following is not one of the four primary steps needed to make this scheme work? A. Delivery of the paycheck to the ghost B. Input a valid home address for the ghost C. Adding the ghost to the payroll records D. Creating timekeeping infoemation for the ghost Billing erors from a problem vendor 10. Which of the following red flags is seldom associated with cash register & Which of the following is not a typical method that employees use to overstate legitimate expenses on their expense reports? A. Create receipes. disbursement frauds? B. Uncashed personal checks in the cash drawer received from employees C. Excessive customer refunds D. Higher than expected uncollectible receivables A. Excessive voids B. Purchase an item at an inflated price and request reimbursement at that price while obtaining a vendor refund. C. Purchase more quantity than is necessary and request reimbursement D. Alter the delivery paperwork for inventory receipts at the warehouse. Chaplt'5 All rultiple chaice queshiune Hranks plase