| Question 1.1.Conducting international investigations creates more challenges than investigations within the United States. Of the following important considerations, which is the most problematic one for investigators?(Points : 2) |
Difference in culture Language issues Different employment and labor laws Travel issues |
| Question 2.2.When an employee of an organization is found to have committed fraud, consideration should be given to referring the matter to law enforcement authorities for criminal prosecution. Who in the organization should make the final decision as to a criminal referral?(Points : 2) |
Fraud investigator Legal counsel HR director CEO |
| Question 3.3.The authors recommend basing a fraud prevention unit within internal audit. What accounting firm has issued a report that discusses the merits of doing this?(Points : 2) |
KPMG Ernst and Young PricewaterhouseCoopers Grant Thornton |
| Question 4.4.The agency within the Department of Labor that enforces whistleblower protection is?(Points : 2) |
COSO OSHA COSA None of the above |
| Question 5.5.Hotlines should take which of the following types of complaints?(Points : 2) |
Only allegations of fraudulent financial statement fraud All types of fraud complaints Only allegations where specific information is provided Any kind of issue, be it criminal, civil, policy, or practice |
| Question 6.6.Which of the following is not a form of retaliation as covered by the Sarbanes-Oxley Act?(Points : 2) |
Demotion Discharge Threats Voluntary retirement |
| Question 7.7.Review the following statements about human behavior: 1) The best indicator of future behavior is past behavior. 2) People in financial difficulty are not more likely to steal. 3) Drug abusers are more likely to steal than non-drug abusers. 4) The percentage of companies conducting drug screening has been steadily increasing.(Points : 2) |
Only 1) and 3) are true Only 1), 2) and 3) are true Only 1), 3) and 4) are true All are true |
| Question 8.8.Conducting credit checks on employees that will handle financial transactions is consistent with the theory professed by:(Points : 2) |
Edwin Sutherland Michael Young Marshall Clinard and Peter Yeager Donald Cressey |
| Question 9.9.When conducting criminal checks, companies should screen for:(Points : 2) |
All convictions All arrests and convictions All arrests and convictions for theft, drugs, and violence All convictions for theft, drugs, and violence |
Question 10.10.The expected cost for a county criminal check, Social Security number verification, and a credit check (with some guaranteed volume) should be about:(Points : 2) |
$10 $20 $30 $40 |
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