Which of the following conditions is not relevant when assessing the admissibility of expert opinion evidence? a. The accuracy of the expert opinion b. The expert must identify the assumptions of primary fact on which the opinion is offered c. Demonstrations that the opinion proffered is wholly or substantially based on the witness expert knowledge d. Direct link between a field of specialised knowledge and the witness specific training, study or experience

What is the main purpose of a fraud risk assessment?

a.

To identify fraudulent transactions

b.

To address the suitability of data mining

c.

To address the likelihood of fraud occurring

d.

To identify fraudulent employees

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.

Hearsay evidence

b.

Expert evidence

c.

Indirect evidence

d.

Direct evidence

You are an in-house Forensic Accountant and the CEO has raised with you her concerns that she suspects there is misappropriation of funds as equipment costs have escalated despite the downturn in sales. What would be the most ideal first step?

a.

Interview the Head of Accounts within the department, asking for a copy of the general ledger for equipment expenses and all supporting documentation

b.

Recommend outsourcing the initial complaint to an external agency to better manage the covert nature of the investigation

c.

Consult with a Solicitor to confirm your level of authority before you pursue lines of enquiries

d.

Clearly set the boundaries of the investigation, considering what is to be investigated and the period of time your investigation should cover