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NEW QUESTION 21
What can make it easy for an employee to skim sales or receivables?

  • A. Revenue sources and recording procedures
  • B. Internal audits and recording procedures
  • C. Poor collection and recording procedures
  • D. Register manipulations and recording procedures

Answer: C

Explanation:
Section: Financial Transactions and Fraud Schemes

 

NEW QUESTION 22
A person is said to be in ________ act, when the business which he transacts, or the money or property which he handles, is not for his own benefit, but for another person:

  • A. Embezzlement
  • B. Fiduciary Capacity
  • C. None of the above
  • D. Conversion

Answer: B

 

NEW QUESTION 23
When employees avoid detection in a refund scheme to keep the sizes of the disbursement low, is referred to:

  • A. Small disbursements
  • B. Simple disbursements
  • C. None of the above
  • D. Very small disbursements

Answer: A

 

NEW QUESTION 24
……

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