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Chapter 8 Fraud, Internal Control and Cash

Total questions: 10

Worksheet time: 3mins

Name
Class
Date
1.

True or False: Does SOX stand for Sarbanes-Oxley Act?

a)

True

b)

False

2.

What is one of the six primary components of Internal Control?

a)

Establishment of Responsibility

b)

Safeguard Assets

c)

Efficiency of Operations

d)

Financial Pressure

3.

What are the three factors that contribute to fraudulent activity?

a)

Reliable, Effective, and Independent

b)

Opportunity, Financial Pressure, and Rationalization

c)

Safety, Responsibility, and Application

d)

Identify, Recall, and Fortitude

4.

What year did the Sarbanes-Oxley Act get passed?

a)

2000

b)

2022

c)

2002

d)

2021

5.

What is one purpose of Internal Control?

a)

Balance of Cash

b)

Bank memorandum

c)

Segregation of duties

d)

Ensure compliance with laws and regulations

6.

What is a reason for a time lag?

a)

Deposits in transit

b)

Employee Malfunction

c)

Fraudulent Activity

d)

Server Issues

7.

What does GAAP stand for?

a)

Generally Accounted Accessing Principles

b)

Generally Accepted Accounting Principles

c)

Generally Accepted Accounting Policies

8.

Name a type of physical control

a)

Phone

b)

Notepad

c)

Safety Deposit Boxes

d)

House

9.

What does CPA stand for?

a)

Certified Paper Accounting

b)

Certified Professional Accountant

c)

Certified Private Accountant

d)

Certified Public Accountant

10.

What is the entry for a NSF Check?

a)

Debit: Accounts Receivable

Credit: Cash

b)

Debit: Cash

Credit: Accounts Payable

c)

Debit: Bank Charge Expense

Credit: Cash

d)

Debit: Cash

Credit: Accounts Receivable