NEW
Font size
WorksheetsFRAUD DETECTION - CU
Total questions: 10
Worksheet time: 7mins
What is the most likely scenario for a fraud to happen?
A country with a transparency score of 80
A country with a transparency score of 10
What are the characteristics of the audit evidence?
Sufficient, relevant, reliable
Reliable, verifiable, objective
Sufficient, relevant, reliable, verifiable, objective
Sufficient, reliable, objective
What are the audit techniques auditors may use for cross check info?
Direct inspection or observation of people
Review of documents
Oral written interviews
All the options
What does an act of fraud involves?
Beneficial gain, deception, perception
Intention, Beneficial gain, deception
Concealment, deliberately, suspicion
Why do people commit fraud? Fraud Triangle
Pressure, Opportunity, Rationalization
Deception, opportunity, rationalization
Perception, incentive, opportunity
Beneficial Gain, rationalization, intentions
Which of these cases are potential fraud practices:
Same invoice number for two different invoices
Mismatching signatures
Report lab results contain round number
All the options
Which of these cases are potential fraud practices:
Lab results comes from a non-accredited laboratory
Training records do not have a date
Font size or type different in the invoice
All the options
What is wrong with the record?
Nothing is wrong
Handwriting is the same in all the documents due that the manager fills out the info that was provide by the farms, the real source/info is in farm’s notebook.
Same person signed the document (Worker´s signature and Administration signature)
There is not working break
b, c, d are correct
What is wrong with the lab results?
The lab´s logo is not the correct
There is not signature in the lab result
The date of the results did not match
SHRIMP FARM: What is wrong with the harvest records?
The record is an excel file
There is no name in the record
Harvest production/quantities are unexpected
There are no rounder numbers
