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| Section | Objectives |
|---|---|
| Fraud Schemes | - Asset Misappropriation Schemes
|
| Financial Crimes | - Corruption Schemes
|
1. According to the recommended methodology for responding to cybersecurity incidents, which of the following activities should occur during the detection and analysis step?
A) Identifying all breaches that occurred
B) Limiting the damage caused by the attack
C) Creating an incident response plan
D) Restoring control of the systems that were affected
2. Which of the following actions would balance the accounting equation to conceal the misappropriation of cash?
A) Creating fictitious revenue
B) Increasing owners' equity
C) Increasing another asset
D) Increasing a liability
3. __________ may be defined as the offering, giving, receiving, or soliciting anything of value to influence an official act.
A) Diverting business to vendors
B) Lacking approval authority
C) Corruption
D) Bribery
4. Which of the following scenarios BEST describes a method commonly used to make corrupt payments in corruption schemes?
A) A payer offers a recipient a legitimate loan with a high interest rate.
B) A payer rents property from a recipient at a lower-than-average price.
C) A payer sells property to a recipient at a price that is higher than market value.
D) A payer uses a credit card to pay a recipient's travel and entertainment expenses.
5. Which of the following measures would help prevent the theft of company inventory?
A) Appointing one individual to receive incoming inventory shipments and then distribute them
B) Having the purchasing agent perform the physical inventory count
C) Using nonconsecutive shipping documents, job cost sheets, and inventory receiving reports
D) Restricting the ability to access inventory to authorized personnel
Solutions:
| Question # 1 Answer: A | Question # 2 Answer: D | Question # 3 Answer: D | Question # 4 Answer: D | Question # 5 Answer: D |
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