An accounting fraud examiner in the expert witness stand should be aware of the strategies employed by the opposing lawyer to discredit him/her or to diminish the importance of his/her testimony. One of these strategies is the so-called "safety" strategy. Which of the following best describes the "safety" strategy? Select one: O a. The opposing lawyer uses leading questions to force the expert witness into a contradictory position. Alternatively, the opposing lawyer establishes the credibility of a potentially contradicting document or quote from other articles written by other experts. b. The opposing lawyer introduces new information that the expert witness might not be aware of to introduce confusion in the expert witness' mind in the hope that s/he might contradict himself/herself or develop a series of alternate scenarios to show that the existing report and opinions are no longer of value. c. The opposing lawyer uses the expert witness to provide constant nonstop agreement to the questions asked by in order to reacquaint the jury with the favorable aspects of the opposing lawyer's case. d. The opposing lawyer first chooses not to attack the expert witness and hence lulls him/her into a false sense of security. Then, the opposing lawyer finds a small hole in the evidence that quickly can be enlarged. There are many red flags for detecting money laundering. Which of the following is not a red flag for detecting money laundering? Select one: O a. Lump-sum payments of an investment made by wire transfer or with foreign currency. b. Use of wire transfers to move very small amounts of money to or from a financial haven country. c. Use of a third-party check to make a purchase or investment. O d. Lack of concern for the performance of an investment. Which of the following is unlikely a red flag to a financial statement fraud that involves improper asset valuation? Select one: a. Adding to assets while competitors are reducing capital tied up in assets. b. An unusual decline in the number of days in inventory turnover. O c. Unusual increase in gross margin or margin in excess of industry peers. d. Allowances for bad debts or excess inventory that are out of line with industry