Fraud Examination 6th Edition Albrecht Test Bank

Fraud Examination 6th Edition Albrecht
Test Bank
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Chapter 08
Multiple Choice
1. ____ are used by attorneys involved in litigation to track all documents.
a. Link analyses
b. Bates numbers
c. Bar codes
d. RFID tags
ANSWER: b
RATIONALE: a. Incorrect. Bates numbers are named after the inventor Edwin G. Bates and are used
to track litigation documents.
b. Correct. Bates numbers are named after the inventor Edwin G. Bates and are used to
track litigation documents.
c. Incorrect. Bates numbers are named after the inventor Edwin G. Bates and are used
d. Incorrect. Bates numbers are named after the inventor Edwin G. Bates and are used
POINTS: 1
QUESTION TYPE: Multiple Choice
HAS VARIABLES: False
LEARNING OBJECTIVES: FRAU.ALBR.19.8.2
DATE CREATED: 3/16/2018 9:29 AM
DATE MODIFIED: 3/20/2018 8:26 AM
2. The risk that an auditor will examine a fraudulent check and not recognize it as being fraudulent is called:
a. sampling risk.
b. nonsampling risk.
c. systematic risk.
d. systemic risk.
ANSWER: b
RATIONALE: a. Incorrect. Sampling risk is the risk that the sample is not representative of the
population.
b. Correct. Nonsampling risk is the risk that the auditor will examine evidence but arrive
at a wrong conclusion.
c. Incorrect. Nonsampling risk is the risk that the auditor will examine evidence but
arrive at a wrong conclusion.
d. Incorrect. Nonsampling risk is the risk that the auditor will examine evidence but
POINTS: 1
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Chapter 08
3. During a concealment investigation, an investigator fails to recognize that an invoice had been forged. This represents
a:
a. sampling risk.
b. nonsampling risk.
c. systematic risk.
d. systemic risk.
ANSWER: b
RATIONALE: a. Incorrect. Nonsampling risk is the risk that the auditor will examine evidence but
b. Correct. Nonsampling risk is the risk that the auditor will examine evidence but arrive
at a wrong conclusion.
c. Incorrect. Nonsampling risk is the risk that the auditor will examine evidence but
d. Incorrect. Nonsampling risk is the risk that the auditor will examine evidence but
POINTS: 1
4. A traditional audit that includes discovery sampling is LEAST appropriate for:

a. canceled checks.
b. confirmation letters.
c. accounting databases.
d. printed delivery receipts.
ANSWER: b
RATIONALE: a. Incorrect. A traditional audit that includes discovery sampling is especially appropriate
with nonelectronic evidence like canceled checks or confirmation letters.
b. Incorrect. A traditional audit that includes discovery sampling is especially appropriate
c. Correct. A traditional audit that includes discovery sampling is especially appropriate
d. Incorrect. A traditional audit that includes discovery sampling is especially appropriate
POINTS: 1

Chapter 08
5. Methods for concealment investigation include all of the following EXCEPT:

a. document examination.
b. searching public records.
c. audits.
d. computer searches.
ANSWER: b
RATIONALE: a. Incorrect. Document examination is a concealment investigation technique.
b. Correct. Searching public records is a conversion investigative method.
c. Incorrect. Audit is a concealment investigation technique.
d. Incorrect. Computer search is a concealment investigation technique.
POINTS: 1
6. The three most common ways to obtain hard-to-get documentary evidence are:
a. subpoena, voluntary consent, and searching public records.
b. subpoena, search warrant, and voluntary consent.
c. search warrant, invigilation, and surveillance.
d. voluntary consent, surveillance, and invigilation.
ANSWER: b
RATIONALE: a. Incorrect. Searching public records is a conversion investigative method.
b. Correct. There are often only three ways to obtain hard-to-get documentary
evidence: (1) by subpoena, (2) by search warrant, or (3) by voluntary consent.
c. Incorrect. Surveillance is a theft act investigation technique.
d. Incorrect. Invigilation is a theft act investigative technique
POINTS: 1

Chapter 08
7. Which of the following statements is true?

a. Most concealment investigative procedures involve accessing and accumulating documentary evidence.
b. Most concealment investigation techniques focus on obtaining eyewitness accounts as evidence.
c. Honesty testing is considered a concealment investigation technique.
d. Concealment investigation is dependent on employee cooperation to gather evidence.
ANSWER: a
RATIONALE: a. Correct. Most concealment investigative procedures involve accessing and
accumulating documentary evidence.
b. Incorrect. Most concealment investigative procedures involve accessing and
c. Incorrect. Most concealment investigative procedures involve accessing and
d. Incorrect. Most concealment investigative procedures involve accessing and
POINTS: 1
8. Which of the following is the term for keeping a record of when a document is received and what has happened to it
since its receipt?
a. Organization of custody
b. Evidence chain
c. Coordination of custody
d. Chain of custody
ANSWER: d
RATIONALE: a. Incorrect. From the time documentary evidence is received, its chain of custody must
be maintained in order for it to be accepted by the courts.
b. Incorrect. From the time documentary evidence is received, its chain of custody must
c. Incorrect. From the time documentary evidence is received, its chain of custody must
d. Correct. From the time documentary evidence is received, its chain of custody must
POINTS: 1

Chapter 08
9. Which of the following does NOT appear on a check that has been cashed?
a. Teller number
b. Date of the transaction
c. Transaction number
d. Time of the transaction
ANSWER: d
RATIONALE: a. Incorrect. The detail of the time is not included, only the date.
b. Incorrect. The detail of the time is not included, only the date.
c. Incorrect. The detail of the time is not included, only the date.
d. Correct. The detail of the time is not included, only the date.
POINTS: 1
10. What is the term for the risk that the sample was not representative of the population?
a. Systematic risk
b. Nonsampling risk
c. Sampling risk
d. Compliance risk
ANSWER: c
RATIONALE: a. Incorrect. Sampling risk is the risk that the sample is not representative of the
population.
b. Incorrect. Sampling risk is the risk that the sample is not representative of the
population.
c. Correct. Sampling risk is the risk that the sample is not representative of the
population.
d. Incorrect. Sampling risk is the risk that the sample is not representative of the
population.
POINTS: 1

Chapter 08
11. Which of the following is generally considered a best practice while handling documentary evidence?
a. Copies of the document should be used during the investigation and should be kept in the same file where the
original is kept.
b. Photocopies are always preferable to original documents as evidence, as the original could be tampered with.
c. Copies of the document should not be made and only the original document should be used during investigation
and trial.
d. Generally, a summary of the original document should be made for investigation and trial.
ANSWER: a
RATIONALE: a. Correct. While photocopies are normally used during the investigation, most cases
keep the original documents for use in the actual trial.
b. Incorrect. While photocopies are normally used during the investigation, most cases
c. Incorrect. While photocopies are normally used during the investigation, most cases
d. Incorrect. While photocopies are normally used during the investigation, most cases
POINTS: 1
12. An audit is part of which type of investigative method?

a. Theft
b. Conversion
c. Concealment
d. Inquiry
ANSWER: c
RATIONALE: a. Incorrect. The methods for theft investigation are surveillance and covert operations,
invigilation, physical evidence, and seizing and searching computers.
b. Incorrect. The methods of conversion investigation are public record searches, online
resources, and net worth method.
c. Correct. An audit is a method of accumulating documentary evidence in concealment
investigative procedures.
d. Incorrect. Inquiry investigations involve interviews and interrogations and honesty
testing.
POINTS: 1

Chapter 08
13. _______ are executed only by law enforcement officials and are generally used only in criminal cases.
a. Subpoenas
b. Voluntary consents
c. Search warrants
d. Interviews
ANSWER: c
RATIONALE: a. Incorrect. A judge issues a search warrant only when there is probable cause to
believe that documents have been used in committing a crime; law enforcement officials
execute the warrants.
b. Incorrect. A judge issues a search warrant only when there is probable cause to
c. Correct. A judge issues a search warrant only when there is probable cause to
d. Incorrect. A judge issues a search warrant only when there is probable cause to
POINTS: 1

Chapter 08
14. When the document is in the custody of a public office:

a. it is permissible to obtain photocopies, which are considered secondary evidence in a court of law.
b. copies of the document should be made but kept separate from the original document.
c. the document (or a copy) cannot be used as evidence in a court of law.
d. a summary of the document will suffice.
ANSWER: a
RATIONALE: a. Correct. The original in the custody of a public office is one of four situations in which
a court will permit photocopies as secondary evidence.
b. Incorrect. The original in the custody of a public office is one of four situations in
which a court will permit photocopies as secondary evidence.
c. Incorrect. The original in the custody of a public office is one of four situations in
d. Incorrect. The original in the custody of a public office is one of four situations in
POINTS: 1
15. Mark owns a 24-hour convenience store. Lately he has noticed that the liquor inventory purchases have gone up by
huge amounts, although sales proceeds from this category haven't increased. He suspects his two night-shift
employees. Which is the best investigative method to uncover such a fraud?
a. Electronic investigation
b. Conversion investigation
c. Inquiry investigation
d. Concealment investigation
ANSWER: d
RATIONALE: a. Incorrect. Mark could use concealment investigation techniques to learn how his
employees are concealing the fraud and the extent of the embezzlement.
b. Incorrect. Mark could use concealment investigation techniques to learn how his
c. Incorrect. Mark could use concealment investigation techniques to learn how his
d. Correct. Mark could use concealment investigation techniques to learn how his
POINTS: 1

Chapter 08
16. Which statistical sampling allows an auditor to generalize and make inferences from the sample to the population?
a. Probability sampling
b. Random sampling
c. Discovery sampling
d. Quota sampling
ANSWER: c
RATIONALE: a. Incorrect. Using discovery (statistical) sampling allows an auditor to generalize and
make inferences from the sample to the population.
b. Incorrect. Using discovery (statistical) sampling allows an auditor to generalize and
c. Correct. Using discovery (statistical) sampling allows an auditor to generalize and
d. Incorrect. Using discovery (statistical) sampling allows an auditor to generalize and
POINTS: 1
17. What is the most common way to obtain private documents for investigation?
a. Subpoena
b. Search warrant
c. Voluntary consent
d. Audit
ANSWER: c
RATIONALE: a. Incorrect. The most common way to obtain private documents is by voluntary
consent, which can be oral or written.
b. Incorrect. The most common way to obtain private documents is by voluntary
c. Correct. The most common way to obtain private documents is by voluntary consent,
which can be oral or written.
d. Incorrect. The most common way to obtain private documents is by voluntary
POINTS: 1

Chapter 08
18. Which aspect of documentary evidence should be kept in mind to ensure that the documents can be identified later
and accessible for trial?
a. Organization of evidence
b. Coordination of evidence
c. Marking of evidence
d. Chain of custody of documents
ANSWER: c
RATIONALE: a. Incorrect. Evidence should be uniquely marked so that it can be easily identified later.
b. Incorrect. Evidence should be uniquely marked so that it can be easily identified later.
c. Correct. Evidence should be uniquely marked so that it can be easily identified later.
d. Incorrect. Evidence should be uniquely marked so that it can be easily identified later.
POINTS: 1
19. Which of the following is a popular program used to index and store evidence?
a. CaseMap
b. IDEA
c. TANZAN
d. SQL
ANSWER: a
RATIONALE: a. Correct. Some of the more popular programs used to index and store evidence are
CaseMap and MasterFile, but many exist.
b. Incorrect. Some of the more popular programs used to index and store evidence are
c. Incorrect. Some of the more popular programs used to index and store evidence are
d. Incorrect. Some of the more popular programs used to index and store evidence are
POINTS: 1

Chapter 08
20. ________ is a simple, statistically based method of analyzing a subset of transactions from a larger pool.
a. Structured sampling
b. Probability sampling
c. Cluster sampling
d. Discovery sampling
ANSWER: d
RATIONALE: a. Incorrect. Using discovery (statistical) sampling allows an auditor to generalize and
c. Incorrect. Using discovery (statistical) sampling allows an auditor to generalize and
d. Correct. Using discovery (statistical) sampling allows an auditor to generalize and
POINTS: 1

Chapter 08
21. Which of the following products can be useful to coordinate the evidence in large cases that involve investigators,
legal counsel, accountants, expert witnesses, and management representatives?
a. DatiCon
b. Analyst's Notebook
c. CaseMap
d. Ringtail
ANSWER: b
RATIONALE: a. Incorrect. Analyst's Notebook from IBM allows investigators to quickly understand
complex scenarios and volumes of information in a visual, intuitive way using link
analysis.
b. Correct. Analyst's Notebook from IBM allows investigators to quickly understand
analysis.
c. Incorrect. Analyst's Notebook from IBM allows investigators to quickly understand
analysis.
d. Incorrect. Analyst's Notebook from IBM allows investigators to quickly understand
analysis.
POINTS: 1

Chapter 08
22. The least reliable method of obtaining documentary evidence is:

a. through traditional audits.
b. through computer-based queries
c. by using statistical techniques.
d. by accident.
ANSWER: d
RATIONALE: a. Incorrect. The least reliable method of obtaining documentary evidence is by chance,
accident, or tip.
b. Incorrect. The least reliable method of obtaining documentary evidence is by chance,
accident, or tip.
c. Incorrect. The least reliable method of obtaining documentary evidence is by chance,
accident, or tip.
d. Correct. The least reliable method of obtaining documentary evidence is by chance,
accident, or tip.
POINTS: 1
23. Which of the following statements regarding sampling risk is NOT accurate?
a. Sampling risk is the risk that the sample was not representative of the population.
b. Sampling risk is generally insignificant when looking for fraud.
c. To reduce sampling risk, the investigator can use a random number generator.
d. To reduce sampling risk, the investigator can increase the sample size.
ANSWER: b
RATIONALE: a. Incorrect. Sampling risk can be significant when looking for fraud because fraud is
often conducted in just a few transactions.
b. Correct. Sampling risk can be significant when looking for fraud because fraud is
c. Incorrect. Sampling risk can be significant when looking for fraud because fraud is
d. Incorrect. Sampling risk can be significant when looking for fraud because fraud is
POINTS: 1

Chapter 08
24. The four most common examples of hard-to-get documentary evidence are:
a. Web-based e-mail accounts, private bank records, tax returns, and brokerage records.
b. sample analytical reports, photographs and videos, tax returns, and SEC filings.
c. office e-mail accounts, private bank records, maps and diagrams, and sample analytical reports.
d. photographs and videos, private bank records, tax returns, and brokerage records.
ANSWER: a
RATIONALE: a. Correct. The four most common examples of difficult evidence are Web-based e-mail
accounts, private bank records, tax returns, and brokerage records.
b. Incorrect. The four most common examples of difficult evidence are Web-based e-
mail accounts, private bank records, tax returns, and brokerage records.
c. Incorrect. The four most common examples of difficult evidence are Web-based e-
d. Incorrect. The four most common examples of difficult evidence are Web-based e-
POINTS: 1
25. Orders issued by a court or a grand jury to produce documents are called:
a. writs of certiorari.
b. search warrants.
c. voluntary consent.
d. subpoenas.
ANSWER: d
RATIONALE: a. Incorrect. Subpoenas (subpoena duces tecum) are orders issued by a court or a grand
jury to produce documents.
b. Incorrect. Subpoenas (subpoena duces tecum) are orders issued by a court or a grand
c. Incorrect. Subpoenas (subpoena duces tecum) are orders issued by a court or a grand
d. Correct. Subpoenas (subpoena duces tecum) are orders issued by a court or a grand
POINTS: 1

Chapter 08
26. Which of the following observations about discovery sampling is accurate?

a. Discovery sampling is one of the more difficult statistical sampling variations to understand.
b. After using discovery sampling, auditors can be certain that fraud does not exist in a population of checks.
c. Discovery sampling allows an auditor to generalize and make inferences from the population to the sample.
d. Auditors can quantify both the risk and samples until they have sufficient evidence that fraud does not likely
exist.
ANSWER: d
RATIONALE: a. Incorrect. If the auditor samples anything less than 100 percent of the documents and
does not find fraud, discovery sampling allows him to quantify the risk that the sample
will fail to detect a fraud even while fraud exists.
b. Incorrect. If the auditor samples anything less than 100 percent of the documents and
c. Incorrect. If the auditor samples anything less than 100 percent of the documents and
d. Correct. If the auditor samples anything less than 100 percent of the documents and
POINTS: 1

Chapter 08
27. The best way to obtain documentary evidence is:

a. by chance, accident, or tip discovery.
b. through computer-based queries of full-population accounting and other databases.
c. through interviews and interrogations.
d. through discovery sampling.
ANSWER: b
RATIONALE: a. Incorrect. The best way to obtain documentary evidence is through computer-based
queries of accounting and other databases.
b. Correct. The best way to obtain documentary evidence is through computer-based
c. Incorrect. The best way to obtain documentary evidence is through computer-based
d. Incorrect. The best way to obtain documentary evidence is through computer-based
POINTS: 1
28. Once investigators enter their indicators into the centralized database, the software performs _______ to find
connections between people, places, events, and documents.
a. regression analysis
b. search analysis
c. link analysis
d. correlation analysis
ANSWER: c
RATIONALE: RATIONALE
a. Incorrect. Link analysis automatically generates charts showing connections between
people, places, events, and documents.
b. Incorrect. Link analysis automatically generates charts showing connections between
c. Correct. Link analysis automatically generates charts showing connections between
d. Incorrect. Link analysis automatically generates charts showing connections between
POINTS: 1

Chapter 08
29. Which of the following observations is true about subpoenas?

a. Subpoenas are generally used only in criminal cases.
b. Subpoenas are orders issued by the Company Law Board to produce documents.
c. Failure to honor a subpoena is punishable by law.
d. Every subpoena must be signed by the plaintiff and the accused.
ANSWER: c
RATIONALE: a. Incorrect. Failure to honor a subpoena is punishable by law.
b. Incorrect. Failure to honor a subpoena is punishable by law.
c. Correct. Failure to honor a subpoena is punishable by law.
d. Incorrect. Failure to honor a subpoena is punishable by law.
POINTS: 1
30. Which of the following is an alternative when original documents are too voluminous to permit careful examination?
a. A photocopy of the original document will suffice.
b. It will have to be excluded from usage as evidence.
c. A summary of its contents may be acceptable.
d. There are no alternatives. The original has to be produced.
ANSWER: c
RATIONALE: a. Incorrect. In some situations, the court will accept a summary of contents if a set of
documents is too voluminous to permit careful examination.
b. Incorrect. In some situations, the court will accept a summary of contents if a set of
c. Correct. In some situations, the court will accept a summary of contents if a set of
d. Incorrect. In some situations, the court will accept a summary of contents if a set of
POINTS: 1

Chapter 08
31. What is another term used for discovery sampling?

a. Investigative sampling
b. Probability sampling
c. Statistical sampling
d. Stop-and-go sampling
ANSWER: c
RATIONALE: RATIONALE
a. Incorrect. Using discovery (statistical) sampling allows an auditor to generalize and
c. Correct. Using discovery (statistical) sampling allows an auditor to generalize and
d. Incorrect. Using discovery (statistical) sampling allows an auditor to generalize and
POINTS: 1
32. Which of the following statements regarding subpoenas is accurate?

a. A subpoena can only be issued by a grand jury or the court.
b. A subpoena is one of the two ways to gain access to hard-to-get documentary information.
c. A subpoena must be signed by the chair of the grand jury.
d. A subpoena asks for voluntary information and cooperation.
ANSWER: a
RATIONALE: a. Correct. Subpoenas are orders issued by a court or a grand jury to produce
documents.
b. Incorrect. There are at least three ways to access hard-to-get documentary
information.
c. Incorrect. A judge or a court commissioner must sign a subpoena.
d. Incorrect. Failure to honor a subpoena is punishable by law.
POINTS: 1

Chapter 08
33. Which of the following statements regarding search warrants is NOT accurate?
a. A "possible cause" condition must be met before a search warrant is issued.
b. There is a belief that documents have been used in committing a crime.
c. Only law enforcement officials can execute a search warrant.
d. Search warrants are generally used only in criminal cases.
ANSWER: a
RATIONALE: a. Correct. There must be probable cause to believe that documents were used in
committing a crime.
b. Incorrect. There must be probable cause to believe that documents were used in
committing a crime.
c. Incorrect. There must be probable cause to believe that documents were used in
committing a crime.
d. Incorrect. There must be probable cause to believe that documents were used in
committing a crime.
POINTS: 1

Chapter 08
34. Which of the following is NOT utilized to make determinations about a document being examined?
a. Forensic chemistry
b. Microscopy
c. Photography
d. Radiology
ANSWER: d
RATIONALE: a. Incorrect. Document examination is a specialized form of investigation that applies
forensic chemistry, microscopy, light, and photography in making determinations about
documents.
b. Incorrect. Document examination is a specialized form of investigation that applies
documents.
c. Incorrect. Document examination is a specialized form of investigation that applies
documents.
d. Correct. Document examination is a specialized form of investigation that applies
documents.
POINTS: 1
35. Which of the following is NOT a warning sign indicating a possible problem with a document?
a. Disguised or unnatural handwriting
b. Authorized initialed changes
c. Inconsistency or disruption in the continuity of the content
d. Use of two or more different colors of ink
ANSWER: b
RATIONALE: a. Incorrect. This is a warning sign.
b. Correct. If authorized, changes are not a problem.
c. Incorrect. This is a warning sign.
d. Incorrect. This is a warning sign.
POINTS: 1

Chapter 08
36. Computer-based queries of accounting and other databases are utilized in which of the following investigation
methods?
a. Theft
b. Conversion
c. Concealment
d. Inquiry
ANSWER: c
RATIONALE: a. Incorrect. Concealment investigative procedures include accessing and accumulating
documentary evidence through computer-based queries of accounting and other
databases.
b. Incorrect. Concealment investigative procedures include accessing and accumulating
databases.
c. Correct. Concealment investigative procedures include accessing and accumulating
databases.
d. Incorrect. Concealment investigative procedures include accessing and accumulating
databases.
POINTS: 1

Chapter 08
37. Which of the following is an example of secondary evidence?

a. Testimony of recipient of stolen assets
b. Confession of outside vendors who paid bribes
c. Testimony of witnesses of the fraud act
d. Photocopies of documentary evidence
ANSWER: d
RATIONALE: a. Incorrect. Even if photocopies of original documents are allowed to be introduced as
evidence in a court of law, they are still considered secondary evidence.
b. Incorrect. Even if photocopies of original documents are allowed to be introduced as
c. Incorrect. Even if photocopies of original documents are allowed to be introduced as
d. Correct. Even if photocopies of original documents are allowed to be introduced as
POINTS: 1
38. Which of the following is NOT an action by fraud perpetrators to hide/conceal their illegal act(s)?
a. Manipulating documentary evidence
b. Modifying records in computer databases
c. Photocopying fraud-related documents
d. Deleting records in computer databases
ANSWER: c
RATIONALE: a. Incorrect. This is an act of concealment.
b. Incorrect. This is an act of concealment.
c. Correct. This is not an act of concealment.
d. Incorrect. This is an act of concealment.
POINTS: 1

Chapter 08
39. Which of the following statements regarding documents versus eyewitnesses is NOT accurate?
a. When faced with a choice between an eyewitness and a good document as evidence, most fraud experts
choose the witness.
b. Unlike eyewitnesses, documents are almost always available to the fraud investigator who knows where to find
them.
c. In today's interconnected financial world, it is nearly impossible to transfer money without creating a document
trail.
d. Unlike witnesses, documents never tell inconsistent stories on two different occasions.
ANSWER: a
RATIONALE: a. Correct. Fraud experts will choose a good document as the more reliable evidence.
b. Incorrect. Fraud experts will choose a good document as the more reliable evidence.
c. Incorrect. Fraud experts will choose a good document as the more reliable evidence.
d. Incorrect. Fraud experts will choose a good document as the more reliable evidence.
POINTS: 1
40. Which of the following statements regarding the FBI's Bureau Investigative Document Management and Analysis
System (BIDMAS) is NOT accurate?
a. BIDMAS uses a commercial solution to scan and import documents into a central location.
b. Analytical tools in the BIDMAS system allow users to see interrelationships and correspondence between
individuals in relation to search terms.
c. The FBI claims the BIDMAS system saves up to ten years in document review time compared with the
previous manual process.
d. The BIDMAS system has a feature that reduces duplicate information automatically.
ANSWER: c
RATIONALE: a. Incorrect. The FBI claims the BIDMAS system saves up to two years in document
review time compared with the previous manual process.
b. Incorrect. The FBI claims the BIDMAS system saves up to two years in document
c. Correct. The FBI claims the BIDMAS system saves up to two years in document
d. Incorrect. The FBI claims the BIDMAS system saves up to two years in document
POINTS: 1

Chapter 08
41. Which of the following items is NOT included on a subpoena?

a. The location of the documents being requested
b. The identity of who is making the request for the documents
c. The exact information being requested
d. The signature of a judge or court commissioner
ANSWER: a
RATIONALE: a. Correct. It is up to the recipient of the subpoena to locate and present the requested
documents/information.
b. Incorrect. It is up to the recipient of the subpoena to locate and present the requested
c. Incorrect. It is up to the recipient of the subpoena to locate and present the requested
d. Incorrect. It is up to the recipient of the subpoena to locate and present the requested
POINTS: 1
42. Which amendment of the Constitution provides the right of the people against unreasonable searches and seizures?
a. First
b. Second
c. Third
d. Fourth
ANSWER: d
RATIONALE: a. Incorrect. The Fourth Amendment protects against unreasonable searches and
seizures.
b. Incorrect. The Fourth Amendment protects against unreasonable searches and
seizures.
c. Incorrect. The Fourth Amendment protects against unreasonable searches and
seizures.
d. Correct. The Fourth Amendment protects against unreasonable searches and
seizures.
POINTS: 1

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Fraud Examination 6th Edition Albrecht

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4. A traditional audit that includes discovery sampling is LEAST appropriate for:

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5. Methods for concealment investigation include all of the following EXCEPT:

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7. Which of the following statements is true?

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12. An audit is part of which type of investigative method?

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14. When the document is in the custody of a public office:

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22. The least reliable method of obtaining documentary evidence is:

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26. Which of the following observations about discovery sampling is accurate?

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27. The best way to obtain documentary evidence is:

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29. Which of the following observations is true about subpoenas?

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31. What is another term used for discovery sampling?

32. Which of the following statements regarding subpoenas is accurate?

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37. Which of the following is an example of secondary evidence?

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41. Which of the following items is NOT included on a subpoena?

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