Which are check tempering frauds in which an employee prepares a fraudulent check and submits it usually along with legitimate checks to an authorized maker who signs it without a proper review?

1. A. Endorse check scheme
2. B. Legitimate check scheme
3. C. Payable check scheme
4. D. Concealed check scheme

Correct Answer: D

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

1. A. Small disbursements
2. B. Very small disbursements
3. C. Simple disbursements
4. D. None of the above

Correct Answer: A

What is sometimes used to overcome well-designed internal controls of a victim company?

1. A. Shell company
2. B. Fraudulent invoices
3. C. Collusion
4. D. Rubber stamp supervisors

Correct Answer: C

_______ and ________ are used to increase (or decrease) the equity account.

1. A. Journal Entries & Debit
2. B. Journal Entries & transactions
3. C. Journal Entries & Credit
4. D. None of all

Correct Answer: B

Every bribe is a two-sided transaction, in which where a vendor bribes a purchaser, there is someone on the vendor??s side of the transaction who is not making an illicit payment.

1. A. True
2. B. False

Correct Answer: B