19. Which of the following terms describes the act of stealing cash revenue after it has been recorded in the accounting system?

A) cash larceny

B) register disbursement

C) less cash scheme

D) skimming

20. Diana, a forensic accountant, obtained the financial statements of Ryer Inc. from its accountant. She noted that Ryer generated a profit of $152.7 million in the previous year. This is an example of

A) third-party data.

B) quantitative data.

C) fourth-party data.

D) qualitative data.

21. Which of the following is an example of nonexistent data?

A) The check slips for the month of June and July were misplaced. The bank maintains a copy of this at the client's request.

B) Some entries were changed to reflect a higher value of assets. The invoices containing the original amount are yet to be altered.

C) The client refused to divulge the details of the sale contract. The supplier does not have a copy of the contract.

D) The company maintains documents supporting transactions only for three years. The transaction in question was made five years ago.

22. Which of the following is an advantage of third-party data source?

A) It can be obtained independently by the forensic accountant, without the assistance of the subject or engaging counsel.

B) It is outside the subject's ability to manipulate.

C) It is direct and accessible.

D) It can give an insight on the environment in which the subject operates.

23. If the opposing party fails to comply with discovery requests or does not have access to the data, it may be necessary for the attorney to issue a

A) writ.

B) subpoena.

C) order.

D) search warrant.

24. Which of the following is a feature of a normal distribution?

A) It is positively skewed.

B) Its mean, median, and mode are all equal.

C) It is completely described by its median and variance.

D) The normal distribution curve is s-shaped.