Criminal Justice
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Course Introduction
Criminal Justice is an interdisciplinary course that examines the structures, functions, and processes of the criminal justice system, including law enforcement, the courts, and corrections. The course provides students with a comprehensive understanding of the principles underlying criminal law, the roles and responsibilities of criminal justice professionals, and the legal and ethical challenges faced in the field. Emphasis is placed on the sociological, psychological, and legal aspects of crime and punishment, as well as contemporary issues such as rehabilitation, restorative justice, and the impact of public policy on crime prevention and community safety.
Recommended Textbook Fraud Examination 3rd Edition by W. Steve Albrecht
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Page 2
Chapter 1: The Nature of Fraud
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Q1) Which of the following federal law enforcement agencies is involved in fighting fraud?
A) DEA
B) US Marshals
C) CIA
D) ATF
E) ACFE
Answer: B
Q2) Which of the following is not a true statement with regard to fraud:
A) Confidence is the single most critical element for a fraud to be successful
B) Losses from fraud exceed losses from robbery
C) The largest group of fraud perpetrators are over fifty
D) All of the above are true
Answer: C
Q3) Management fraud is typically perpetrated by:
A) Stealing inventory
B) Manipulating financial statements
C) Overcharging for goods or services
D) Charging for goods not delivered
Answer: B
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Chapter 2: Why People Commit Fraud
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Q1) Which of the following is not a true statement?
A) Almost every fraud involves rationalization.
B) All frauds involve financial or vice-related pressures.
C) Perceived opportunity diminishes when fraud perpetrators are prosecuted.
Answer: B
Q2) Financial statement fraud is typically committed by:
A) Employees with access to company assets
B) Top management
C) Customers
D) Vendors
Answer: B
Q3) Which of the following is not considered a control environment issue?
A) Management philosophy and operating style
B) Effective hiring procedures
C) Clear organizational structure
D) High debt to equity ratio
Answer: D
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Chapter 3: Fighting Fraud: An Overview
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Q1) Research shows that legal action is taken against fraud perpetrators in:
A) Almost all fraud cases.
B) More than half of fraud cases.
C) Less than half of fraud cases.
D) Almost no fraud cases.
Answer: C
Q2) Which of the following is not part of the evidence square?
A) Management evidence
B) Documentary evidence
C) Personal Observation
D) Physical evidence
Answer: A
Q3) Communicating expectations about fraud throughout a company includes all of the following except:
A) Identifying appropriate values and ethics.
B) Fraud awareness training.
C) Consistent punishment for violators.
D) Insisting that top management model appropriate behavior.
Answer: D
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Page 5
Chapter 4: Preventing Fraud
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Q1) The following are (is a) good control(s) for preventing fraud
A) Physical control/proper authorization
B) Segregation of Duties
C) Independent checks
D) Documents and records
E) Both A and B
Q2) Which of the following should be emphasized in an employee-reporting program?
I. Fraud, waste, and abuse occur in very few companies.
II. The company actively encourages employees with information to come forward.
III. The employee's name must be disclosed.
IV. The report need not be made to one's immediate supervisor.
A) II and III.
B) I, II, III, and IV.
C) I, II, and IV.
D) II and IV.
Q3) Having a manager watch over employee's shoulders is a good example of:
A) Discouraging collusion
B) Monitoring employees
C) Creating an expectation of punishment
D) None of the above
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Chapter 5: Recognizing the Symptoms of Fraud
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Q1) Which of the following is not a coping symptom associated with stress caused by fear and guilt?
A) Sweating
B) Unusual belligerence in stating opinions
C) Inability to look people in the eye
D) All of the above could be coping symptoms
Q2) Upon committing fraud, what do most people do with excess funds?
A) Put them in savings
B) Spend them on extravagant items
C) Donate them to charities
D) Slowly give them back to the company
Q3) An auditor noticed that Company B had an increase in sales and a large decrease in inventory and A/R balances. This may be which type of a fraud symptom?
A) Accounting anomaly
B) Internal control weakness
C) Analytical anomaly
D) Unusual behavior
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Chapter 6: Data-Driven Fraud Detection
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Q1) A Matasos matrix allows a user to combine different indicators to different schemes.
A)True
B)False
Q2) All of the following are data analysis software except?
A) ACL
B) MySQL
C) Picalo
D) IDEA
E) All of the above are examples of Data Analysis software
Q3) When identifying possible frauds that may exist, the auditor should ask all of the following questions except?
A) Who are the key players in the business?
B) Does management demonstrate principles of integrity?
C) How could customers or vendors acting alone commit fraud?
D) What types of fraud have occurred or been suspected in the past?
E) All of the above are questions an auditor should ask.
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Chapter 7: Investigating Theft Acts
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Q1) The following are all types of surveillance except:
A) Stationary surveillance
B) Moving surveillance
C) Electronic surveillance
D) Wiretapping
E) All of the above are types of surveillance
Q2) Legal undercover operations are __________ and ____________ and should be used with extreme care. (Choose the option that best describes legal undercover operations.)
A) Costly, time-consuming
B) Fun , exciting
C) Invasive, embarrassing
D) Quick, Dangerous
Q3) The final step in a fraud investigation is
A) Search public records
B) Interview former employers and co-workers
C) Surveillance and invigilation.
D) Interview suspect
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Chapter 8: Investigating Concealment
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Q1) Computer searches and physical asset counts usually focus on which element of a fraud?
A) Theft act
B) Concealment
C) Conversion
D) Inquiry investigation
Q2) You are completely sure of which variable to examine in a concealment fraud case. The most efficient investigation method would be:
A) Computer searches, since they better identify signals of fraud
B) Random sampling
C) Discovery sampling, since they better identify signals of fraud
D) Check all records, because it eliminates both sampling and non-sampling risk
Q3) Three most common ways to obtain documentary evidence are _____________.
A) By subpoena, voluntary consent, and invigilation
B) By subpoena, search warrant, and voluntary consent
C) Search warrant, invigilation, and surveillance
D) Voluntary consent, surveillance, and invigilation
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Chapter 9: Conversion Investigation Methods
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Q1) Because the use of ________ is so common in frauds, the_________ can be a fraud investigators most important ally.
A) mail, Postal Service
B) tax returns, Internal Revenue Service
C) narcotics, Drug Enforcement Administration
D) fake social security numbers, Social Security Administration
Q2) Which of the following would provide the best information regarding the FBI?
A) The Bureau of Prisons
B) The Department of Justice
C) The Department of Vital Statistics
D) The Attorney General
Q3) The net worth method for determining amounts embezzled is not regularly used by:
A) The Federal Executive Board
B) The Drug Enforcement Administration
C) The Federal Bureau of Investigation
D) The Internal Revenue Service
Q4) True or false: Federal records are usually more useful than state and local records when investigating fraud.
A)True
B)False
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Chapter 10: Inquiry Methods and Fraud Reports
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Q1) During which stage of the reactionary process is the most useful time to interview individuals who are dealing with fraud?
A) acceptance
B) bargaining
C) depression
D) anger
Q2) Which of the following is an element of a leading question?
A) It is not easily understood.
B) It contains the answer in it.
C) It generally requires a "yes" or "no" answer.
D) It is confusing and suggests an answer opposite to the correct one.
Q3) Assessment questions seek to:
A) Gain an admission
B) Find out specific details related to the fraud
C) Establish credibility of the respondent
D) None of the above
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Chapter 11: Financial Statement Fraud
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Q1) Which of the following is an auditor's most important area to search for detecting financial statement fraud?
A) Management and the Directors.
B) The Company's relationships with other entities.
C) The financial results and operating characteristics.
D) None of the above.
Q2) Understanding a company's relationships with financial institutions and bondholders is important because
A) it can indicate the extent to which the company is leveraged.
B) it can reveal how much investors will scrutinize management.
C) it can show fraudulent transactions from special purpose entities.
D) All of the above.
Q3) Which of the following organizational characteristics is a possible fraud red flag:
A) A board of directors comprised mainly of outsiders.
B) An independent internal audit department.
C) An audit committee comprised mainly of insiders.
D) An overstaffed accounting department.
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Chapter 12: Revenue- and Inventory-Related Financial
Statement Frauds
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Q1) Horizontal analysis is not typically performed on the ___________.
A) Balance sheet
B) Income statement
C) Statement of cash flows
D) None of the above
Q2) When analyzing ratios, what is typically the most important aspect to evaluate?
A) the size of the ratio
B) the direction of the ratio
C) the change in the ratio
D) the complexity of the ratio
Q3) Which of the following ratios is not commonly used to discover revenue-related analytical fraud symptoms?
A) Asset turnover ratio
B) Earnings per share
C) Gross profit ratio
D) Accounts receivable turnover
E) All of the above are commonly used to discover revenue-related analytical fraud symptoms
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Chapter 13: Liability, Asset, and Inadequate Disclosure
Frauds
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Q1) Which of the following is NOT a method for understating liabilities?
A) Record unearned revenues as earned revenues
B) Recording payments in later periods, when they are actually paid
C) Borrow against equities in assets
D) Write off liabilities
Q2) Red flags of financial statement fraud include all but which of the following
A) Companies with unrealistically large growth in assets, revenues or profits
B) Companies with a principal who has been involved in a bankruptcy
C) Companies whose success depends on a special tax loophole or tax avoidance scheme
D) Companies that report contingent liabilities that are reasonably possible and have the potential to create a loss for the company
Q3) Which of the following is a symptom of Accounts Payable fraud?
A) Discrepancies in cut-off tests
B) Discussion of Contingent liabilities in Board Minutes
C) Liens on properties that are supposed to be paid for
D) None of the above
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Page 15
Chapter 14: Fraud Against Organizations
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Q1) Which of the following is not an example of a billing scheme?
A) Submitting invoices to the victim organization for dummy companies
B) Altering a non-accomplice vendor's statements
C) Making a claim for reimbursement of a fictitious or inflated business expenses
D) Making personal purchases with company funds
E) All of the above are examples of billing schemes
Q2) Asset misappropriation is defined as theft that is committed by
A) Offering, giving, receiving, or soliciting anything of value to influence an official act.
B) Demanding payment from a vendor in order to make or influence a decision in a vendor's favor.
C) Deceiving individuals into putting their money into a fake investment.
D) Stealing receipts, stealing assets on hand, or by committing any type of disbursement fraud.
Q3) Which of the following frauds cannot be performed with collusion?
A) Stealing Receipts
B) Stealing Assets on Hand
C) Stealing Through Disbursements
D) All of the above can be performed with collusion
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Chapter 15: Consumer Fraud
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Q1) The Gramm-Leach-Bliley Act:
A) Gives financial institutions the right to share personal information for a profit
B) Prevents financial institutions from sharing personal information for a profit
C) Allows financial institutions to share personal information, as long as it is not for a profit
D) Prevents financial institutions from sharing personal information in any form
Q2) Which act provides fines and punishments for identity theft?
A) Identity Theft and Assumption Deterrance Act
B) Family Education Rights and Privacy Act of 1974
C) The Gramm-Leach-Bliley Act
D) Fair Credit Reporting Act
Q3) Discovery (gaining and verifying information) is part of the:
A) Identity theft cycle
B) Fraud triangle
C) Investigative model
D) Personal vandalism cycle
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Chapter 16: Bankruptcy, Divorce, and Tax Fraud
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Q1) Karl Mathers set up a new company and obtained loans to buy inventory with the intention of filing for bankruptcy after 2 years and selling the inventory later to a close friend at deep discounts. This type of bankruptcy fraud is known as:
A) Commercial loan fraud
B) Inventory dumping fraud
C) Bust-out
D) None of the above
Q2) The Concealment of Assets, False Oaths and Claims, and Bribery section of the USC makes it a crime to "knowingly and fraudulently" do all of the following EXCEPT:
A) Receive property from the debtor after bankruptcy is filed
B) Conceal records or property
C) Transfer property to the debtor
D) Make a false statement
Q3) True or false: In a "bust-out," fraud perpetrators plan to retain a business' assets while filing for bankruptcy in order to avoid responsibility for company liabilities.
A)True
B)False
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Chapter 17: Fraud in E-Commerce
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Q1) Which of the following examples illustrates sniffing?
A) A fraudster impersonating a customer and buying equipment on the customer's account.
B) A fraudster viewing design data of a special project that is being transferred over a network.
C) A fraudster using another employee's passwords to access sensitive information.
D) An internet site mimicking another site by using .com instead of .org.
Q2) Locks on the doors to the computer room, is an example of which electronic control?
A) Biometrics
B) Independent checks on performance
C) Adequate separation of duties
D) Physical control over assets and records
Q3) Which is not a method of preventing fraud through control activities
A) Separation of Duties
B) Sniffing
C) Authorization of transactions and activities
D) Physical control over assets and records
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19
Chapter 18: Legal Follow-Up
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Q1) Identify which answer describes an effective expert witness in a fraud trial.
A) Remember that you are an advocate and should support your client's position.
B) If opposing council attempts to bully you during cross examination, it is OK to become hostile. Jurors respect you if you stand your ground.
C) Jurors will understand your answer better if you volunteer information and editorialize your answer.
D) Take whatever time is necessary to review exhibits before responding to questions about those exhibits.
Q2) Under which body of law must juries rule unanimously on guilt for the perpetrator to be convicted?
A) Civil Law
B) Martial Law
C) Murphy's Law
D) Criminal Law
E) Case Law
Q3) Which type of trial uses pre-trial depositions?
A) Criminal
B) Civil
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