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2024 Forensic Accounting Exam Review |Question and Answer| 100% Correct
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2024 Forensic Accounting Exam Review |Question and Answer| 100% Correct Discipline of Fraud Examination *Ans* Resolving allegations of fraud from tips, complaints, or accounting clues - Documentary evidence - Interviewing witnesses - Writing investigative reports - Testifying - Assisting ...

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  • 8 de octubre de 2024
  • 26
  • 2024/2025
  • Examen
  • Preguntas y respuestas

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  • 2024 forensic accounting exam review question an

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  • Forensic accounting
  • Forensic accounting

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2024 Forensic Accounting Exam Review
|Question and Answer| 100% Correct
Discipline of Fraud Examination *Ans* Resolving allegations of fraud from tips, complaints,

or accounting clues



- Documentary evidence

- Interviewing witnesses

- Writing investigative reports

- Testifying

- Assisting in the detection and prevention of fraud



Typically performed by accountants, but could be performed by law enforcement officials, etc.



Forensic Accounting vs. Fraud Examination *Ans* Forensic Accounting: Use of accounting

knowledge or skill for courtroom purposes

- Fraud, bankruptcy, business valuations, divorce, etc.



Fraud Examination Methodology: Predication *Ans* Totality of circumstances that would

lead a reasonable, professionally trained, and prudent individual to believe a fraud has occurred,

is occurring, and/or will occur



- Most common method: tip (generally sufficient predication)

,- Suspicion only without underlying circumstantial evidence (not sufficient)



Fraud Theory Approach *Ans* 1. Analyze available data

2. Create a hypothesis

3. Test the hypothesis

4. Refine and amend the hypothesis



Tools Used in Fraud Examination *Ans* - Skilled in examination of financial statements,

books and records and supporting documents (also must know legal ramifications and how to

maintain custody of documents)

- Interview: process of obtaining relevant info

- Observation: behavior, displays of wealth, etc.



Video: How to spot a liar with different behaviors



Tools Used in Fraud Examination *Ans* Outer ring of circle to inner ring: Neutral third-

parties, corroborative witnesses, co-conspirators, suspect



Occupational Fraud and Abuse *Ans* The use of one's occupation for personal enrichment

through the deliberate misuse or misapplication of the employing organization's resources or

assets

, Elements of Fraud *Ans* - A material false statement

- Knowledge that the statement was false when it was uttered

- Reliance on the false statement by the victim

- Damages resulting from the victim's reliance on the false statement



Occupational Fraud and Abuse Research: Edward Sutherland *Ans* - Sutherland is to the

world of white-collar criminality what Freud is to psychology.

- He coined the term "white-collar crime", in 1939. He intended the definition to mean criminal

acts of corporations and individuals acting in their corporate capacity, but since that time the

term has come to mean almost any financial or economic crime.

- Developed the "theory of differential association"

a) Crime is learned

b) This learning usually occurs

within inmate personal

groups



Occupational Fraud and Abuse Research: Donald R. Cressey *Ans* Concentrated on

embezzlers- interviewed about 200 incarcerated inmates at prisons in the Midwest



Cressey's Hypothesis: Embezzler's, whom he called "trust violators," intrigued Cressey. He

developed the model for the occupational offender which is better known as the "fraud triangle".

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