The process of helping management and/or work teams assess the likelihood of meeting
business objectives is called:

A.

CSA facilitation

B.

CSA process

C.

CSA goal

D.

CSA function

Failure to effectively correct inappropriate behavior could result in a breakdown in the
group dynamic and the entire CSA process.

A.

True

B.

False

Weak internal controls, lack of fraud policy, fiscal problems are all fraud warning signs of:

A.

Personality characteristics

B.

Organizational characteristics

C.

Operational characteristics

D.

Risk characteristics 

Adjusting entries made without formal approval is a fraud warning of financial
characteristics.

A.

True

B.

False 

No proper documentation of adds, changes or deletions to vendor master file is a fraud
warning sign of:

A.

Personality characteristics

B.

Organizational characteristics

C.

Accounts payable

D.

Accounts receivable

Unrestricted access to subsidiary ledgers and general ledger is a fraud warning sign of:

A.

Accounts payable

B.

Cash receipt

C.

Inventory

D.

Accounts receivable

No policy regarding identification, sale and disposal of obsolete and surplus materials is a
fraud warning sign of Inventory

A.

True

B.

False

Alleged perpetrators have the right to expect an objective investigation and that allegations
against them will be kept as confidential as possible until they are substantiated, this refers
to;

A.

Standardized enforcement

B.

Professionalism maintenance

C.

Classified investigation

D.

Chronological acts

The technique that compares current information with similar information from prior periods
is known as:

A.

Inclination

B.

Analytical evaluation

C.

Trend analysis

D.

Technological comparison

Data synthesis is:

A.

a technique that separately uses single data elements to enhance decision-making

B.

a technique that separately uses multiple data elements to enhance decision-making

C.

a technique that combines and uses single data element to enhance decision-making

D.

a technique that combines and uses multiple data elements to enhance decisionmaking

The technique that involves developing a sequence of possible events and projecting
potential results refers to:

A.

scenario

B.

Action plan

C.

synthetic act

D.

none of the above

Action plans should have which following characteristics to be effective?

A.

Practical, Feasible, durable, General

B.

Practical, Feasible, Cost effective, Specific

C.

Sufficient, changeable, Cost effective, Specific

D.

Practical, Feasible, Reliable, Specific