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Dwnload Full Fraud Examination 3rd Edition Albrecht Test Bank PDF
Dwnload Full Fraud Examination 3rd Edition Albrecht Test Bank PDF
https://testbankfan.com/download/fraud-examination-3rd-edition-albrecht-test-bank/
Chapter 2
Why People Commit Fraud
MULTIPLE CHOICE
6. Which of the following is not one of the key elements common to all frauds?
a. Perceived pressure
b. Perceived inequality
c. Perceived opportunity
d. Rationalization
ANS: B
A: Incorrect. This is a key element common to all frauds.
B: Correct.
C: Incorrect. This is a key element common to all frauds.
D: Incorrect. This is a key element common to all frauds.
10. Greed, living beyond one's means and high bills all describe what type of fraud-related pressure?
a. Financial
b. Peer
c. Vice
d. Barometric
e. Work Related
ANS: A
A: Correct. These are financial pressures.
11. An effective accounting system is designed to provide which of the following to help discover fraud?
a. An audit trail
b. Matching of expenses to revenues
c. Set of controls
d. Set of accounting procedures
ANS: A
B: Accounting systems do match expenses with revenues, but this does not help discover fraud.
C: Controls are used to prevent fraud, not to discover fraud.
D: Accounting procedures help set up the accounting system; not vice versa.
12. When fraud occurs, the most common reaction to those affected by the fraud is:
a. Anger
b. Acceptance
c. Denial
d. Nervousness
e. All of the above
ANS: C
A: Incorrect because anger typically occurs after denial.
B Incorrect because acceptance of the fraud usually doesn't occur for some time.
C: Correct.
D: Incorrect because nervousness, although it may be a reaction of the perpetrator, it is not a common
reaction to those affected by the fraud.
E: Denial is the correct answer.
Cap.
I — Verso la vita primitiva pag. 31
II — La legge della mazza e dei denti 53
III — La bestia primordiale preponderante 73
IV — Colui che ha guadagnato il primato 101
V — La fatica del tiro e del cammino 119
VI — Per l’amore di un uomo 149
VII — Il richiamo della voce 177
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