45~48

Which of the following information does not need to be included in an Expert Witness report?

a.

Any restrictions on the use of the Report

b.

Instructions received orally

c.

A statement of all of the Member's training, study or experience

d.

A list of all documents and sources of information relied upon in the preparation of the Report

Which of following means to maintain professional behaviour?

a.

To be frank in all professional and business relationships

b.

To avoid any action that discredits the profession

c.

To maintain professional knowledge

d.

To not allow conflict of interest or undue influence of others to override professional or business judgements

What of the following audit procedures is most effective to detect rehired ghost employees?

a.

Examine work schedules for payments processed post termination date

b.

Establish an employment commencement date by comparing first payment period to other relevant databases

c.

Examine work schedules for evidence of the employee detail

d.

Search for a lack of job activity

In relation to front companies which of the following best describes a shell vendor?

a.

A vendor that does not legally exist

b.

A vendor that is legitimate, but has no current dealing with the business

c.

A vendor that is not real but uses a name similar to a known, real company

d.

A vendor that is legally created but does not produce goods or services