To be an effective interviewer, an accounting fraud examiner should understand the facilitators and inhibitors of communication. Which one of the following combinations is not an inhibitor of communication? Select one: a. Needing for meaning and extrinsic rewards. b. Inferential error and unconscious behavior. c. Time pressure and etiquette barrier. d. Ego threat and chronological confusion. Which of the following is unlikely a red flag to a financial statement fraud that involves concealing liabilities and expenses? Select one: O a. Unusual increase in gross margin or margin in excess of industry peers. b. Allowances for sales returns or warranty claims that are shrinking in percentage terms or are out of line with industry peers. c. Recurring negative cash flows from operations or an inability to generate cash flows from operations. d. An unusual surge in sales by a minority of units within a company, or of sales recorded by corporate headquarters. O Money laundering is the disguising of the existence, nature, source, ownership, location, and disposition of property derived from criminal activity. The washing of money includes all forms of illegal activities and involves three typical steps. Which of the following is not one of the three typical steps? Select one: O a. Transferring cashier's checks to deposit funds into casino accounts. O b. The layering of a complex pattern of financial transactions in order to disguise the source of the money and to confuse the audit trails. c. Placement of funds into a financial institution. d. Integration of the money back into the economy in such a way as to make it appear to be a legitimate business transaction