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Chapter 3 Test Page 2
Chapter 3 Test Page 2
Chapter 3 Test Page 2
Chapter 3 Test
jchchatto@universityofbohol.edu.ph Switch account
* Required
Identification
corruption
preventive controls
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3/7/22, 7:35 PM Chapter 3 Test
procedures
Occurs when an employee acts on behalf of a third party during the 1 point
discharge of his or her duties or has self-interest in the activity being
performed. *
conflict of interest
The use (or threat) of force (including economic sanctions) by an individual 1 point
economic extortion
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Assets are either directly or indirectly diverted to the perpetrator’s benefit. 1 point
*
asset misappropriation
Pertains to the principles of conduct that individuals use in making choices 1 point
and guiding their behavior in situations that involve the concepts of right
and wrong. *
ethics
exposure
An employee opening the mail steals a customer’s check and destroys the 1 point
associated remittance advice *
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3/7/22, 7:35 PM Chapter 3 Test
skimming
The cash receipts clerk first steals and cashes a check from Customer A. 1 point
To conceal the accounting imbalance caused by the loss of the asset,
Customer A’s account is not credited. Later (the next billing period), the
employee uses a check received from Customer B and applies it to
Customer A’s account. Funds received in the next period from Customer C
are then applied to the account of Customer B, and so on. This is a
illustration of *
lapping
The analysis of the nature and social impact of computer technology and 1 point
the corresponding formulation and justification of policies for the ethical
use of such technology. *
computer ethics
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The internal control system should provide ____________ assurance that the 1 point
reasonable
another party with the intent to deceive and induce the other party to
justifiably rely on the fact to his or her detriment. *
fraud
These are devices, techniques, and procedures designed to identify and 1 point
detective controls
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3/7/22, 7:35 PM Chapter 3 Test
illegal gratuity
Seeking a balance between the consequences from every major decision 1 point
that could potentially harm or benefit the employees, shareholders,
customers, and the public. *
ethical responsibility
bribery
Forms
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