quarta-feira, 12 de maio de 2010
Como está o seu conhecimento sobre técnicas de detecção e análise de fraudes? Teste o seu conhecimento com as sete perguntas disponibilizadas pelo Journal of Accountancy.
1. The data analysis technique that involves testing whether, within a given data set, digits appear in certain positions in the numbers in the expected proportion is known as __________.
a. Digit occurrence matching
b. Benford’s law analysis
c. Correlation analysis
d. One-to-one checking
2. Lester Van Andel suspects that one of the purchasing agents at Clint Industries is funneling orders—complete with inflated purchase prices—to small companies run by his family members in exchange for kickbacks. Van Andel knows that these vendors’ business filings with the Secretary of State should contain enough information to help him confirm the companies’ ownership and thus the conflict of interest. However, to access the filings with the Secretary of State, he will need to obtain a subpoena.
a. True
b. False
3. In an interview situation, which of the following behaviors is often a sign of deception?
a. Repeating each question
b. Starting each answer with “honestly” or “to tell the truth”
c. Answering each question with another question, such as “Why would I do something like that?”
d. All of the above
4. According to the ACFE’s 2008 Report to the Nation on Occupational Fraud and Abuse, which of the following is the most common behavioral red flag exhibited by fraudsters?
a. Divorce or family problems
b. Unwillingness to share duties
c. Living beyond their means
d. Unusually close association with a vendor or customer
5. If a desktop computer is believed to contain evidence of a fraud, what is the first step that should be taken in securing it for analysis?
a. Turning it off using the shutdown process
b. Unplugging it
c. Sorting through the files to make a note of where on the hard disk the pertinent evidence is located
d. Copying all files on the computer to a portable hard drive
6. Sherry Elkins, an accounts payable clerk, has been embezzling money from her employer by manipulating the company’s billing function. Which of the following data analysis techniques would be helpful in identifying fraudulent A/P transactions?
a. Identifying vendors with no contact name
b. Identifying the least-used vendor accounts
c. Identifying the most-used vendor accounts
d. All of the above
7. While reviewing sales invoices, Michelle Starle, CPA, comes across a document with some odd markings. Based on several other suspicious things she’s noticed, her initial hunch is that it has been altered as part of a fraud scheme. What is the first thing she should do with the document?
a. Circle the suspicious writing on it
b. Fold it, put it in an envelope, and mail it to the police
c. Make a copy of it and put the original in a folder
d. Paperclip it to a legitimate invoice for comparison by her supervisor
As respostas estão disponíveis no seguinte link:
What's Your Fraud IQ?
Postado por Felipe Sanches