Chapter 2: Legal Environment

Question 1

Court System

Answer 1

Sources of Law
-US Constitution, Statutes, Cases, Administrative
Civil and Criminal Procedures
-The legal system and Jurisdiction

Question 2

Players in Investigative and Legal Cases

Answer 2

• Prosecutor our District Attorney
• Courts
• Law Enforcement
• Attorneys

Question 3

Work Papers

Answer 3

Document with notes that an accountant maintains as part of a client engagement.

Question 4

Chain of Custody

Answer 4

Careful record that accounts for custody of evidence between the time of its collection and its presentation at trial.

Question 5

Fraud Triangle

Answer 5

Three things generally present in most crimes: pressure, opportunity, and rationalization.

Question 6

The Trial Process

Answer 6

(key concepts: bench vs. jury trials, double jeopardy, rules of evidence)

Question 7

Search Warrants

Answer 7

Court order that premits law enforcement authorities to search for and seize evidence.

Question 8

Grand Juries

Answer 8

A group of citizens called to meet , generally in secret, to investigate whether criminal charges should be filed against and individuals empowered to subpoena documents and require testimony; sometimes investigates matter of general public interest. In the federal system, felony charges can be brought only visa grand jury incident.

Question 9

Probably Cause

Answer 9

Represents what might be reasonable basis to believe that a suspect might have committed a crime; a much lower standard then “beyond a reasonable doubt” and that can be based on things that could seem dubious, such as an anonymous top.

Question 10

Citations

Answer 10

Alternative to an arrest procedure in which a law enforcement agent gives an accused a written document that indicates the charges.

Question 11

Common Law Financial Crime

Answer 11

Larceny, Burglary, Conspiracy, Embezzlement, Fraud, Robbery, Extortion, Arson, Solicitation, Aiding and Abetting.

Question 12

Booking

Answer 12

Procedure in which an arrest record is created and for which law enforcement takes the accused persons fingerprints and photograph.

Question 13

Burglary

Answer 13

Unlawfully entering any building or structure with the intent of committing a crime.

Question 14

Conspiracy

Answer 14

Two or more people agree to commit a crime with common intent and then act on that intent.

Question 15

Embezzlement

Answer 15

Must first have lawful possession

Question 16

Fraud

Answer 16

False Pretenses

Question 17

Robbery

Answer 17

Force or Threat of Force in Presence of Victim

Question 18

Extortion

Answer 18

Threat of future force

Question 19

Fruit of the Poisonous Tree

Answer 19

Legal doctrine that excludes from evidence anything obtained as a result of improperly obtained evidence.

Question 20

The Sarbanes-Oxley (SOX) Act of 2002

Answer 20

A complex US congressional act that added and changed many laws aimed mainly at preventing and punishing various types of financial statement fraud among public companies.

Question 21

Double jepardy

Answer 21

Process of being tried for the same crime twice, which is nor permitted under the Fifth Amendment of the U.S. Constitution, although individuals may be tried separately in state and federal courts for the same crime. Once the jury is seated in a jury trial or when the first witness takes the stand in a tech trial, the criminal defendant is said to be in jepardy, and after that point, the defendant cannot be retried for the same crime if there is a verdict of not guilty or the judge dismiss the case.

Question 22

Expert Witnesses

Answer 22

Individual so qualified to be permitted to give opinions in court.

Question 23

Discovery

Answer 23

General change of information and evidence between prosecutors and defendants.

Question 24

Motions in limine

Answer 24

Defendants can ask the judge to exclude anticipated evidence from trial.

Question 25

Voir dire

Answer 25

attorneys or the judge potential jurors questions about their attitudes and backgrounds and many automatically exclude some juniors using “peremptory challenges”

Question 26

Hearsay Statement

Answer 26

Which is a witness statement that may buffered into evidence for its own truth.

Question 27

Exceptions to Hearsay

Answer 27

Dying declarations, excited utterances, defendant admissions, statements that show someone’s state of mind, written government and business records, and prior inconsistent statements.

Question 28

opening statement

Answer 28

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