Questions from Auditing and Assurance

Q: What does a fraud perpetrator look like? How does one act

What does a fraud perpetrator look like? How does one act?

Q: What are some pressures that can cause honest people to contemplate fraud

What are some pressures that can cause honest people to contemplate fraud? List some egocentric and ideological pressures as well as economic ones.

Q: What conditions provide opportunities for employee fraud?

What conditions provide opportunities for employee fraud?

Q: Which of the following control activities could prevent a paid disbursement voucher

Which of the following control activities could prevent a paid disbursement voucher from being presented for payment a second time? a. Vouchers should be prepared by individuals who are responsible fo...

Q: Give some examples of rationalizations that people have used to excuse fraud

Give some examples of rationalizations that people have used to excuse fraud. Can you imagine using them?

Q: Is capability required to commit a fraud? Is capability part of

Is capability required to commit a fraud? Is capability part of opportunity, or should it be considered a separate element of fraud?

Q: How does a schedule of interbank transfers show improper cash transfer transactions

How does a schedule of interbank transfers show improper cash transfer transactions?

Q: A code of ethics is an important element of a fraud prevention

A code of ethics is an important element of a fraud prevention program. Which of the following would diminish the effectiveness of a company’s code of conduct? a. The establishment of a chief ethics o...

Q: Which of the following is least indicative of fraudulent activity?

Which of the following is least indicative of fraudulent activity? a. Numerous cash refunds have been made to different people at the same post office box address. b. Internal auditors cannot locate s...

Q: Fraud risk factors are events or conditions that indicate which of the

Fraud risk factors are events or conditions that indicate which of the following? a. An opportunity to carry out a fraud. b. An attitude or rationalization that justifies a fraudulent action. c. An in...