Excessive duplication of the digits in the financial statements of a company would not necessarily prove fraud (true/false).

Question 18 options:

	True
	False

Question 19 (5.9 points)

The term used to describe the subunit used to perpetrate the fraud is the ---- unit

Question 19 options:

	Seasonal
	Forensic
	Measurement
	Inventory

Question 20 (5.92 points)

6. The analysis of the financial statements of the Oceania company showed that the digits of the revenue numbers and the digits of the expense numbers did not conform to Benford's Law using the MAD criterion. However, because there were very few records none (all/none) of the differences were statistically significant using the z-statistic.

Question 20 options:

	True
	False

Question 21 (5.92 points)

The first step in the TCMP audit process was,

Question 21 options:

	Preliminary planning
	Getting suggestion from IRS auditors
	Selection of returns for audit
	Purchasing statistical sof