2. Per the Fraud Examiners Manual, which of the following is NOT one of the

ways to conceal a register disbursement scheme?

A. concealing inventory shrinkage by overstating inventory during the physical count.

B. concealing inventory shrinkage by understating inventory during the physical count.

C. keeping the sizes of the disbursements below the limit that requires management review

D. destroying all records of the transaction the accused.

12. Per the Fraud Examiners Manual, what is the key to detecting a cash larceny scheme?

A. surprise cash counts. B. an in-depth analysis of the cash receipts and recording process. C. surveillance. D. using a lockbox for customers to mail in their payments.

13. Per the Fraud Examiners Manual, which of the following best describes how often an independent journal entry (e.g., from the general journal) is necessary for recording cash in everyday business activity?

A. never. B. only in a very few instances. C. frequently. D. every single day.

18. Per the Fraud Examiners Manual, who would be among the most likely suspects in a ghost employee scheme?

A. high-level employees who have the ability to make changes to the payroll.

B. terminated employees. C. employees who have access to timekeeping devices and are not

involved in any other payroll functions. D. employees who distribute the payroll checks and are not involved in

any other payroll functions.