What are the three types of evidence that may be offered at trial?
> What are the primary functions of the communication process in organizations?
> What unique problems underlie cross-cultural communication?
> What are some common barriers to effective communication?
> What are the four main approaches to managing organizational change?
> What is the difference between automatic and controlled processing of persuasive messages?
> What are the methods of oral, written, and nonverbal communication?
> What are the differences between formal small group networks and the grapevine?
> What is the difference between planned and unplanned change?
> What is the difference between a group and a team?
> How do you explain the growing popularity of teams in organizations?
> When is work performed by individuals preferred over work performed by teams?
> How can organizations create team players?
> What conditions or context factors determine whether teams are effective?
> What are the five types of teams?
> What are the causes and consequences of political behavior?
> What are the five stages of group development?
> Define group. What are the different types of groups?
> How effective are interacting, brainstorming, nominal, and electronic meeting groups?
> What are the strengths and weaknesses of group (versus individual) decision making?
> What are the individual and organizational approaches to managing stress?
> What are the advantages and limitations of cohesive groups?
> How does group size affect performance?
> How do group norms and status influence an individual’s behavior?
> Do role requirements change in different situations? If so, how?
> As we discussed in this chapter, social loafing is one potential downside of working in groups. Regardless of the type of task—from games of Tug of War to working on a group projects—research suggests that when working in a group, most individuals contri
> What are the nine most often identified power or influence tactics and their contingencies?
> What forces act as sources of resistance to change?
> What are the characteristics of a spiritual culture?
> How might documents be altered?
> What remedies are available through the civil and criminal justice systems?
> How do witness interviewing and interrogation differ?
> What is meant by invigilation?
> What are the different types of commercial damages?
> Is earnings management considered fraud?
> How is materiality determined?
> What are the similarities and differences between analytical and accounting anomalies?
> What is meant by behavioral red flags?
> A scientist has an unlimited water supply and two buckets, one holds 4 gallons and the other holds 9 gallons. By using nothing but the buckets and water, how can he accurately measure 7 gallons of water?
> What are the factors that affect the decision to prosecute an entity?
> What must an injured party prove to be successful in a claim for damages?
> What is meant by demonstrative evidence? Give examples.
> How do pay-and-return schemes work?
> What are some non-verbal clues to deception?
> What are some of the verbal clues to deception?
> Why is it advisable to obtain a written confession from the subject of an investigation?
> What is the “expectations gap”?
> What constitutes “good cause” in the discharge of an employee?
> What are the various categories and calculations used in ratio analysis?
> Why are introductory questions so important to an interview’s success?
> What are the challenges associated with proving intent on the part of a fraudster?
> How is the threshold for predication determined?
> Where may fraud examiners and forensic accountants find data?
> When is it appropriate to use an indirect method for income reconstruction?
> What is a kickback scheme and how is it committed?
> What are some ways that may be used to hide assets?
> Generally, how is the problem of management override and collusion addressed?
> What are the primary responsibilities of management?
> How can conflicts of interest be prevented and detected?
> What are the main components of the fraud risk assessment process?
> How did the Sarbanes-Oxley Act address corporate governance and public accounting responsibilities?
> What are the three major types of negotiated remedies and how do they differ?
> What is the discovery process and how does it work?
> A scientist has an unlimited water supply and two buckets, one holds 4 gallons and the other holds 5 gallons. By using nothing but the buckets and water, how can he accurately measure 3 gallons of water?
> What is meant by “hacking?”
> What methods are used by insiders to commit computer fraud? What red flags might indicate that insider computer fraud is occurring?
> Which types of economic damages are related to computer crimes?
> What is included as an expert’s work product?
> What is the difference between computer fraud and computer crime?
> How are computers used in cyber-crime?
> Which federal law enforcement agencies investigate domestic Internet crimes?
> What is a shell company and how is it formed?
> Why is Internet fraud particularly difficult to police?
> What are some indicators that a computer has been infected?
> List and describe various types of computer viruses.
> How do computer viruses work?
> How might a hacker access and manipulate a computer for illegal purposes?
> There are 5 different color houses, occupied by people of 5 different nationalities, who smoke 5 different cigar brands, drink 5 different types of alcohol, and have 5 different pets. The houses are lined up in a row. 1. The Brit lives in the red house.
> How are the objectives of terrorists and organized criminals different?
> What types of damages may ensue as a result of personal injury, wrongful death and survival actions?
> Why is financial statement fraud often considered a complex fraud?
> How is the concept of an “organization” involved in mixing illegal activities with legitimate ones?
> How do fraudulent disbursements at the cash register differ from other register frauds?
> What is the difference between a predator and an “accidental fraudster?”
> How have some of the more common securities fraud schemes been perpetrated?
> What is a documentary letter of credit used for?
> What are the different types of banks in the U.S. banking system? How are they different?
> Discuss the essence of organizational crime.
> Compare and contrast Cressey and Albrecht’s theories of crime causation.
> Describe occupational fraud and abuse.
> Identify ethical issues, conflicts of interest, and non-compliance with corporate policies and procedures in the Enron case.
> What are the considerations related to forecasting income and cash flows?
> Analyze the role of corporate governance mechanisms in fraud prevention.
> What red flags are commonly associated with fictitious expense schemes?
> Give examples of behavioral indications of fraud.
> Discuss alternative courses of action in the Enron case within the framework of appropriate ethical conduct.
> Which professional organizations support fraud examination and financial forensics professionals? What certifications do they offer?
> What employment opportunities currently exist for fraud examiners and financial forensics specialists?
> What is the role of research in the fraud examination and financial forensics professions?
> According to this chapter, what employment trends are expected for professionals in the fields of fraud examination and financial forensics? Why?
> What international opportunities exist in fraud examination and financial forensics?
