$3.$Which of the following actions could be linked to fraudulent financial reporting?

a$.$Falsifying financial statements to deceive debtors

b$.$Recognizing revenues only after they were earned

c$.$Overstating fixed assets

d$.$Indicating lower stock prices to attract stock sales

e$.$Amending financial statements to meet cash flow needs

$4.$Which of the following have the potential to motivate financial statement fraud?

a$.$Problematic habits, such as gambling or drug abuse

b$.$Major market saturation

c$.$New regulatory requirements impacting profitability

d$.$Bad investment choices

e$.$High employee turnover

$7.$Which of the following is $($are$)$ true about cyber sleuths?

a$.$They know how to retrieve deleted emails.

b$.$They come from information systems and information technology background.

c$.$They specialize in testing the strength of internal controls in a company.

d$.$They are able to follow both paper and electronic trails.

e$.$They understand data storage but not necessarily data communication.

$8.$Which of the following are reasons for the rise in computer fraud?

a$.$Computers used by employees $($such as laptops and personal computers$)$ are well protected and therefore it is easy to detect when a computer fraud is committed.

b$.$Major damage can be done in a short span of time.

c$.$Companies are reluctant to report incidents of computer fraud.

d$.$Computer programs need to be updated regularly for fraudulent transactions to take place.

e$.$There are many high$-$skilled hackers with knowledge of how to commit computer fraud.