Inappropriately posting a journal entry to recognize an expense to conceal fraud is an example of what type of fraud symptom?

Select one:

a. Accounting anomaly

b. Internal control weakness

c. Analytical anomaly

d. Irregularity in source documents

e. Inaccuracy in ledgers

Benfords Law can help detect suspected fraud by:

Select one:

a. Explaining why fraud perpetrators exhibit unusual behavorial symptoms

b. Identifying unexplained changes in balances from prior year

c. Identifying potential attempts by fraud perpetrators to make fraudulent data look reasonable

d. Identifying internal control weaknesses that provide opportunities to commit fraud

e. Identifying accounting anomalies

You are setting up an interview room to conduct an interview for a fraud investigation. Which of the following is a best practice that you should implement?

Select one:

a. Ensure the room is located in a busy hallway near the lobby

b. Ensure the room has a locking door so that you wont be interrupted

c. Change the temperature to make the room uncomfortable, since the interviewee will be more likely to confess if he/she is uncomfortable

d. Ensure there is a large table between you and interviewee so that there is room to keep all of the documents you will use

e. None of the other responses are correct