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Forensic Accounting Mock Exam Study |100% Correct Answers|

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Forensic Accounting Mock Exam Study |100% Correct Answers| Maurice Peloubet *Ans* Father of the term Forensic Accounting in 1946 James McCleland *Ans* Given credit for being the first Forensic Accountant Gordon Brown *Ans* said "what the use of fingerprints was to the 19th century, and DNA to ...

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  • 8 de octubre de 2024
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  • Forensic accounting
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Forensic Accounting Mock Exam Study
|100% Correct Answers|
Maurice Peloubet *Ans* Father of the term Forensic Accounting in 1946



James McCleland *Ans* Given credit for being the first Forensic Accountant



Gordon Brown *Ans* said "what the use of fingerprints was to the 19th century, and DNA to

the 20th century, forensic accounting will be to the 21st century



Authur Anderson *Ans* the external auditor during the WorldCom fraud



Frank Wilson *Ans* found the smoking gun to help catch Al Capone



What are the 6 areas of litigation services that an AICPA committee suggested in 1986?

*Ans* Damages, Valuation, Antitrust Analyses, General Consulting, Accounting, Analyses



Which is not one of the six areas of litigation services that an AICPA committee suggested in

1986? *Ans* Attestation



Wayne Bremser defined the modern role of forensic accounting to include four elements. Which

is not one of the four? *Ans* Appellate Support

,Wayne Bremser defined the modern role of forensic accounting to include four elements. What

are they? *Ans* Trail Support, Pretrial Support, Expert Witnessing, Settlement Support



In North America, forensic accounting can be traced as far back as 1817 to a ______________

court decision? What was it? *Ans* Canadian; Meyer verse Sefton



Who was the auditor for Sunbeam, Waste Management, Baptist Foundation of Arizona, and

Global Crossing? *Ans* Arthur Anderson



Who began to emphasize fraud detection in the FBI? *Ans* J. Edgar Hoover



The other name for the Committee of Sponsoring Organizations (COSO) is the

________________ Commission? *Ans* Treadway



"What the use of _____________________ was to the 19th century and _______________ was

to the 20th century, forensic accounting will be to the 21st century" *Ans* fingerprints; DNA

analysis



The three certain things in life: *Ans* death, taxes, and fraud

,Preemptory refers to __________________? *Ans* the fact that forensic accountants may

take a preventive approach as a result of normal operations



When comparing a forensic audit with a financial audit, which item would indicate a financial

audit? *Ans* Sampling process



Satyam means ___________? *Ans* truth



The two main provisions of the FCPA are ___________? *Ans* anti bribery provision

(Department of Justice) and accounting provision (SEC)



Sir Allen Standford's ponzi scheme stole more money than Bernie Madoff's? *Ans* False



The value examiner is published by: *Ans* NACVA



PCAOB is one of the sponsors of the Committee of Sponsoring Organizations (COSO)?

*Ans* False



Who are the sponsors for the COSO? *Ans* American Accounting Association, American

Institute of CPA, Finance Executives International, Institute of MGMT Accounting, Institute of

Internal Auditors

, The external auditor for WorldCom when it went bankrupt was ______? *Ans* Arthur

Anderson



The Panel on Audit Effectiveness was authorized by PCAOB? *Ans* False; POB



Which chairmen of the House Ways & Means Committee served time in prison and why?

*Ans* Dan Rostenkowski bc he embezzled public money in a cash-for-stamp scheme



Forensic Accounting is considered to be principles -based? *Ans* True



Sam Antar *Ans* "My goal was to have the auditors leave 80% of their male auditors as part

of his distraction strategy...It's like David Copperfiled; it's an illusion"



Forensic Accountant *Ans* may take on fraud auditing engagements and may be a fraud

auditor, but he will also use other accounting, consulting, and legal skills in broader

engagements. In addition, they will need a working knowledge of the legal system and excellent

communication skills for court



Forensic Accounting *Ans* Is the action of identifying, recording, settling, extracting,

sorting, reporting, and verifying past financial data or other accounting actives for settling

current or prospective legal disputes or using past financial data for projecting future data to

settle legal disputes

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