Forensic Accounting Exam 2 Flashcards
What three forms of assurance does information security come in?
Confidentiality, Integrity, Availability.
Define Passive Threats versus Active Threats in relation to computerized systems.
Active Threats are hackers, Passive Threats are acts of nature.
What is the best approach to data protection? What should you do to protect your data?
A layered, defense-in-depth approach.
The formal written disaster management recovery plan should name one person within the organization as what?
The disaster recovery coordinator.
When physical evidence can be specifically and unequivocally linked to an object or person, the investigators have achieved what?
Forensic Identification.
What is biometrics?
The checking of physical characteristics like fingers and eyes.
Which of the following would not be part of the forensic accountant’s profile of a suspect?
Not listed, see image for example.
The ISO 27000 family relates to what?
Information Security.
What is the most common way that fraud is detected?
Tips and hotlines.
What are the three controls related to enterprise risk management?
Prevention, Detection, Correction.
The _____ is an organized set of suppositions related to the classic sleuth’s questions of who, what, where, when, how, and why?
Fraud Theory.
What is the order in which interviews should be conducted according to the fraud theory approach?
Least to most likely.
Which of the following is NOT one of the rules forensic accountants should follow when working with paper or perishable documents?
Not listed, see image for example.
What are the types of documentary evidence?
- Personnel Files
- Resumes
- Current Co-Workers
- Friends and Acquaintances
- Post-Employment Background Checks
- Sites Other Than the Suspect’s Home State
- Social Networking Sites
When a forensic accountant begins with the financial statements and files the information contained in the statement through the ledger to the source documents, what is this called?
Vouching.
What type of questions should be used to establish rapport with the person being interviewed?
Introductory.
An interviewer should be made aware of words such as “almost”, “normally”, “typically”, “possibly”, “often”, what do we call these words?
Qualifiers.
What types of questions are designed to encourage a confession from someone strongly suspected?
Admission Seeking.
This type of question is more of a statement designed to highlight contradictory evidence.
Confrontational.
____ is the application of science to legal matters.
Forensic Science.
The Locard Exchange Principle says what?
Every contact leaves a trace.
Which of the following is NOT one of the four main types of evidence?
Supplementary.
____ are crime scene technicians or investigators who specialize in finding, collecting, and preserving evidence at crime scenes?
Criminalists.
____ is the person who works in the lab?
Forensic Scientist.
