20.Organizational avoidance of setting unachievable or unreasonable financial goals is an example of:

a.Reducing the pressure to commit financial statement fraud

b.Reducing the opportunity to commit financial statement fraud

c.Reducing the grounds for rationalizing financial statement fraud

d.Reducing the incentives for reaching performance targets

21.In the fraud examination and forensic accounting professions, nothing is more important to the successful resolution of a case than the ability to conduct thorough interviews of ____________ and interrogation of ________________________.

a.Subjects and targets; witnesses

b.Employees and board members; fraudsters

c.Witnesses; subjects and targets

d.Fraudsters; felons

22._____________ is the systematic questioning of a person who has knowledge of events, people, evidence, and other details surrounding a fraud or forensic accounting issue. a.Interrogating

b.Interviewing

c.Canvassing

d.Structured dialoguing

23._____________ generally involves the questioning of a suspect, target, or uncooperative witness to obtain evidence, to obtain an admission of guilt or complicity in an act, or to give the interviewee an opportunity to volunteer facts and circumstances that may eliminate them as a suspect or target of the examination.

a.Interviewing

b.Examination

c.Interrogation

d.Instigation

24.In a fraud examination, evidence is usually gathered in a manner that moves from __________ to __________.

a.Facts; hypothesis

b.Hypothesis; facts

c.Specific; general

d.General; specific

25.By arranging interviews in order of probable culpability, the fraud examiner is in a position to ______________________________________

.a.Have as much information as possible by the time the prime target is interviewed

b.Save the time and cost of depositions until last for the most probable targets

c.Use lawful threats (e.g., jail, conviction, fines) for uncooperative suspects

d.Seek any additional grand jury indictments needed based on the evidence gathered