Which of the following is most essential in establishing a fraud risk structure for payroll fraud? a. The number of vendors linked to an entity b. The number of employees in an entity c. The details entitys bank accounts d. The details of the entitys structure

Which of the following is an example of an open ended question?

a.

Were there 3 people present?

b.

Do you call the names of the people present?

c.

How many people were present?

d.

Was a representative from Human Resources present?

In relation to front companies which of the following best describes a shell vendor?

a.

A vendor that is legally created but does not produce goods or services

b.

A vendor that does not legally exist

c.

A vendor that is legitimate, but has no current dealing with the business

d.

A vendor that is not real but uses a name similar to a known, real company

Which of the following examples are not a specific exception to the hearsay rule?

a.

Electronic communications

b.

Business records

c.

Admissions

d.

Witness who cannot remember the incident