21. As a , you work within an organization, prepare reports, and analyze financial information such as budgets and cost management for internal use only. a. public accountant b. government accountant

c. management accountant

d. forensic accountant

22. Cressey identifies three types of "offenders". These include all of the following EXCEPT:

a. Absconders b. Independent businessmen c. Long-term violators

d. Stakeholders

23. In a white collar crime situation, ___________ is created by strong internal controls, good management oversight, and/or through use of one's position and authority.

a. pressure b. oversight c. opportunity d. rationalization e. none of the above

24. Rationalization of a white collar crime by the perpetuator includes which of these:

a. They owe me

b. Borrowing c. Nobody will get hurt d. I deserve more e. All of the above

25. Business owners should have video cameras in the workplace even though the video cameras may not be functional because it is the mere perception that the security is in place that will work as a deterrent.

a. True b. False

26. A message from Chairman Phil Knight to all Nike employees: At Nike, we are on the offense, always. We play hard, we play to win, but we play by the rules of the game. The rules of the game are posted on the

companys Web site in a document entitled Inside the Lines, which is actually Nike's___________.

A. List of Achievements

B. Code of Ethics

C. Corporate lessons

D .Rationalization of corporate behavior

27. Unity of command is best displayed in and defined as:

A. a marketing plan; the single employee responsible for the job

B, an employee handbook; the boss who reports to the President of the company

C.an organizational chart; one employee reporting to only one boss

D. a divisional organizational structure; one boss who report to two Vice Presidents

28. Depository institutions include all of the following except:

a. Credit unions

b. Commercial banks c. Investment Banks d. Savings & Loan Associations e. all of the above are depository institutions

29. ________ is the practice of ending prices in numbers below even dollars and cents in order to create a perception of greater value.

a. Skimming approach to pricing

b. Cost-plus pricing c. Prestige pricing d. none of these

30. ________ is where new securities are offered to any investors who are willing and able to purchase them. And, the issuing company had the securities sale authorized by ________

a. The Secondary market; the IRS b. The NASDAQ system; the federal ethics committee c. The Primary market; the SEC d. The Chicago Board of Trade; the New York Stock Exchange

31. Financial capital represents funds a firm uses to acquire assets and finance its operations. All of the following represent forms of financial capital except:

a. newly issued common stock b. new Bond issues c. long term loans d. reinvested earnings (Retained Earnings) e. intellectual property