Fraud Examination 7th Edition Albrecht Test Bank
Test Ban for Fraud Examination 7th Edition By W. Steve Albrecht, Chad O. Albrecht, Conan C. Albrecht, Mark F. Zimbelman, ISBN: 9780357721759
Table of Contents
PART 1. UNDERSTANDING AND PREVENTING FRAUD
Chapter 1. The Nature of Fraud
Chapter 2. Who Commits Fraud and Why They Commit It
Chapter 3. Fighting Fraud: An Overview
Chapter 4. Preventing Fraud
PART 2. DETECTING FRAUD
Chapter 5. Recognizing the Symptoms of Fraud
Chapter 6. Data-Driven Fraud Detection
PART 3. INVESTIGATING FRAUD
Chapter 7. Investigating Theft Acts
Chapter 8. Investigating Concealment
Chapter 9. Conversion Investigation Methods
Chapter 10. Inquiry Methods and Fraud Reports
PART 4. FINANCIAL STATEMENT FRAUD
Chapter 11. Financial Statement Fraud
Chapter 12. Revenue- and Inventory-Related Financial Statement Frauds
Chapter 13. Liability, Asset, and Inadequate Disclosure Frauds
PART 5. OTHER TYPES OF FRAUD
Chapter 14. Fraud against Organizations
Chapter 15. Consumer Fraud
Chapter 16. Bankruptcy, Divorce, and Tax Fraud
Chapter 17. Cyber Fraud
PART 6. LEGAL FOLLOW-UP ON FRAUD
Chapter 18. Legal Follow-Up
1. One way that criminal law differs from civil law is that it:
a. provides remedies for violations of private rights.
b. must yield a unanimous verdict.
c. can have a jury of fewer than 12 persons.
d. allows for various claims in one action.
ANSWER: b
2. Which of the following is NOT a common element of a Ponzi scheme?
a. Gaining other’s confidence
b. Promising abnormally high returns
c. Investing collected money
d. Using part of the investment principal to pay previous investors
ANSWER: c
3. The following are all elements of Title 26, U.S. Code Section 7201 EXCEPT:
a. not reporting bribe income may be grounds for being charged with tax evasion.
b. a tax filing that excludes income from fraud may be considered a false return.
c. bribes may be lawfully deducted as business expenses.
d. failure to report income from fraud may be grounds for being charged with tax evasion.
ANSWER: c
4. Which one of the following is NOT a characteristic of a criminal proceeding?
a. Criminal proceedings deal with offenses against society.
b. Consequences of criminal proceedings include restitution and damage payments.
c. Criminal proceedings involve a jury of 12 individuals.
d. In criminal proceedings, only one claim may be heard at a time.
ANSWER: b
5. Management fraud is often referred to as:
a. stockholder fraud.
b. financial statement fraud.
c. employee fraud.
d. investment fraud.
ANSWER: b
