q1 As part of your investigation into procurement fraud, you have received voluminous raw data from the companies accounting system, with many of the data sets containing free-text data. What would be the most suitable first step when analysing the data?

a.

Undertake a preliminary review of the raw data, flagging any unusual transactions for immediate attention

b.

Request all supporting documentation for the data to confirm the accuracy of the data input

c.

Standardise all free text inputs in a standard and uniform format

d.

Highlight all transactions where the amount of the invoice is a rounded number for immediate attention

q2 Which of the following is the most suitable role of a forensic accountant in connection with litigation?

a.

Management of documentary evidence

b.

Independent expert giving opinion evidence to a court

c.

Adviser to guide the scope and purpose of expert report

d.

Consultant assisting with the preparation of a case

q3

When undertaking an investigation into corruption, you find a draft tender report sent by an employee to a vendor. This is an example of which evidence?

a.

Direct evidence

b.

Indirect evidence

c.

Hearsay evidence

d.

Expert evidence