A voucher is:

1. A. a file that includes the purchase order that was send to the vendor, the vendor invoice listing the cost and quantity of items purchased, and the internal receiving reports that verify the purchased items have been delivered.
2. B. a figure that includes the sale order that was send to the dealer, the vendor invoice listing the cost and quantity of items sold, and the internal receiving reports that verify the purchased items have been delivered.
3. C. a report that includes the purchase order that was send to the vendor, the vendor invoice listing the quality and quantity of items purchased, and the external receiving reports that verify the items have been sold.
4. D. a mammogram that includes the purchase order that was send to the purchaser, the purchaser invoice listing the benefits and quantity of items purchased, and the internal receiving reports that verify the purchased items have been sold.

Correct Answer: A

The scheme which reduces victim companies to issue fraudulent payments for goods or services that they have not received is called:

1. A. Bogus claims
2. B. Billing scheme
3. C. Reliance billing
4. D. Misappropriate claims

Correct Answer: A

Bank statement are diligently reviewed to ensure that amounts and signature have not been altered, is an activity for:

1. A. Account analysis
2. B. Bank reconciliation
3. C. Check disbursement controls
4. D. Check tampering

Correct Answer: C

Bank statement are diligently reviewed to ensure that amounts and signature have not been altered, is an activity for:

1. A. Account analysis
2. B. Bank reconciliation
3. C. Check disbursement controls
4. D. Check tampering

Correct Answer: C

Perceived certainty of detection is directly related to employee theft for respondents in all industry sectors, that is the stronger the perception that theft would be detected, the more the likelihood that the employee would engage in deviant behavior.

1. A. True
2. B. False

Correct Answer: B