Definitions - Final exam

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  1. The use of sophisiticated software to clone and investigate suspect hard drives, cell phones, and other digital devices.
    Computer forensics
  2. A check perfomred on date to see if an error has occured in transmitting, reading, or writing the data.
    Cyclic redundancy check (CRC) number
  3. Imposing strict temporary controls on an activity so that, during the observation period, fraud is virtually impossible.
  4. Investigation technique that relies on the senses, especially hearing and seeing.
  5. Fraud investigation methods that focus on the fraudulent transfer of assets; includes surveillance, invigilatoin, seizing computers, and examining physical evidence.
    Theft act investigations
  6. Tool that cooridinates the various elements of a fraud investigation to help identify possible suspects.
    Vulnerability chart
  7. An identification scheme for marking eveidence in criminal and civil trial cases; used by lawyers and others to track and refer to evidence.
    Bates numbers
  8. Maintaining detailed records about documents from the time they are received in the investigation process until the trial in completed.
    Chain of custody
  9. Sampling used in fraud detection that assumes a zero expected error rate.  The methodology allows an auditor to determine confidence levels and make inferences from the sample to the population.
    Discovery sampling
  10. Analyzing and examining specific documents to search for forgery, alteration, or other problems associated with the documents.
    Document examination
  11. People with supporting certifications and specialized training who make judgments about the authenticity of documents.
    Document experts
  12. The process of linking people, documents, and events in a case.
    Link analysis
  13. The risk that a sample will be examined and the true characteristics of the sample, including fraudulent or other elements of interest, will be misinterpreted or overlooked.
    Nonsampling risk
  14. Risk that a sample is not representative of the population.
    Sampling risk
  15. A written order in the name of the court, requiring a witness to submit to a depostion, give testimony at trial, or report to an administrative body.
  16. Passed in 1999, this law prohibits the use of false pretenses to access the personal information of others.  It does allow banks and other financial institutions to share or sell customer information.
    Gramm-Leach-Bliley Act
  17. A measure database that contains criminal histroy records for almost 30 million offenders and can be queried using a name, birth date, and other data.
    Interstate Identification Index (III)
  18. A question and answer session designed to elicit information.
  19. The major criminal database maintained by the FBI. This database contains information on stolen vehicles, securites, boats, missing persons, and other information helpful in fraud investigations.
    National Crime Information Center (NCIC)
  20. Analytical method that estimates a suspect's unexplained income.
    Net worth method
  21. Right of customers to give written notice to financial institutions that prohibits the institution from sharing or selling customer's personal information.
    Opting out
  22. Inspectors or investigators hired by the U.S. Postal Service to handle major fraud cases that are perpetrated through the U.S. mail system.
    Postal inspectors
  23. Searching through a person's trash for possible evidence in an investigation.
  24. Psychological problems that are often experienced by persons committing fraud.
    acute emotional crisis
  25. Questions asked of interviewees that are intended to result in a confession.
    admission seeking questions
  26. Preliminary questions asked in an interview to assess and better understand the situation.
    assessment questions
  27. An answer that implies guilt.
    benchmark admission
  28. That part of an interview that is intended to determine how to an interviewee responds when answering queestions about subjects he or she is comfortable with so as to be able to contrast the verbal and nonverbal cues from those questions with those exhibited when the interviewee is asked about a fraudulent or dishonest act.
    calibrating or norming
  29. The emotional reliving of painful past experiences.
  30. The use of time in interpersonal relationships to convey meaning, attitudes, and desires.
    chronemic communication
  31. The tendency of a person to repeat novel experiences.
    circular reaction
  32. A method of interview wherein the interviewer asks questions that will yield answers that are desirable.
    controlled-answer techniques
  33. An unconscious behavior exhibited during interviews.
    custom or habit
  34. Reasoning from the general to the particular or from cause to effect.
  35. Sociopsychological forces that make conversations, including interviews, easier to accomplish.
    facilitators of communication
  36. In an interview, when the interviewer allows the interviewee to merely tell the story as it happened, without asking specific questions.
    free narrative
  37. The study of handwriting to help identify fraud and other crimes.
  38. Reasoning from the specific to the general, or from effect to cause.
  39. Non-confrontational, non-threatening questions used for information gathering.
    informational questions
  40. Any sociopsychological barrier that impedes the flow of relevant information by making respondents unable or unwilling to provide information
  41. Communication using body language, facial movements, and so forth.
    kinetic communication
  42. Controlling the length of pauses and the rate of speech during an interview.
  43. Communication not only by what you say, but how you say it.
    paralinguistic communication
  44. Questionnaries or other written assessment test that are intended to assess someone's honesty or propensity to be dishonest.
    pencil-and-paper honesty tests
  45. An electronic assessment of honesty that includes hooking a person up to a machine to assess the normalcy of breathing, pulse, and other physical abnormalities.
  46. Communicating with others by virtue of the relative position of the bodies.
    proxemic communication
  47. The feeling of trust and confidence an interviewer seeks to establish and maintain with interviewees.
  48. An interviewing technique wherein an interviewer pauses and says nothing; usually used to elicit a more thorough response.
    silent probe
  49. An analysis that determines how much stress a person is experiencing through analyzing his or her voice.
    voice stress analysis
  50. Interviews in which there is a great deal of tension and possible contention.
    volatile interviews
  51. Governmental organization with responsibilty for regulating stock trading and the financial statements and reports of public companies.
    Securities and Exchange Commission
  52. Reports such as the balance sheet, income statement, and statement of cash flows that summarize the financial status and results of operations of a business entity.
    Financial statements
  53. The intentional misstatement of financial statments through omission of critical facts or disclosures, misstatement of amounts or misapplication of accepted accounting principles.
    Financial statement fraud
  54. The practice of deliberately and improperly changing the effective dates on stock options for the purpose of securing extra compensation for the option holders.
  55. The National Commission on Fraudulent Financial Reporting that made recommendation related to financial statement fraud and other matters in 1987.
    The Treadway Commission
  56. An organization made up of representatives from major accounting organizations that is concerned about internal controls and financial statement fraud.
    Committee of Sponsoring Organizations (COSO)
  57. A public document released by the SEC when a company commits financial statement fraud or other perceived inappropriate activities.
    SEC enforcement releases
  58. The reasoning process involved in the fraud setting where an investigator or auditor attempts to predict how a fraud perpetrator may be responding to likely behavior of the investigator.
    Stratigic reasoning
  59. Statistics and data that are not financial in nature but can be used to assess an organization's performance.
    Nonfinancial performance measures
  60. The type of strategic reasoning that occurs when an individual who is interacting with another party only considers the conditions that directly affect themselves but not the other party.
    Zero-order reasoning
  61. The type of strategic reasoning that occurs when an individual considers conditons that directly affect his or her strategic opponent while assuming that the oppnent is engaging in zero-order reasoning.
    First-order reasoning
  62. The type of strategic reasoning that occurs when an individual considers how his or her strategic opponent is engaging in a level of strategic reasoning that is not zero-order reasoning.
    Higher-order reasoning
  63. Annual report filed by publicly traded U.S. companies to the SEC.
  64. Quarterly report filed by publicly traded companies to the SEC.
  65. Theft that is committed by stealing receipts, stealing assets on hand, or committing some type of disbursement fraud.
    asset misappropriation
  66. Collusive fraud wherein an employee helps a vendor illegally obtain a contract that was supposed to involve competitive bidding.
    Bid-rigging schemes
  67. Submission of a false or an altered invoice that causes an employer to willingly issue a check.
    Billing schemes
  68. The offering, giving receiving, or soliciting of anything of value to influence an official act.
  69. Scheme in which dishonest employees (1) prepare fraudulent checks for their own benefit or (2) intercept checks intended for a third party and convert the checks for their own benefit.
    Check tampering
  70. Giving gifts, promising favors, or otherwise bribing persons to gain a business advantage.
    Commercial bribery
  71. Fraud in which employees, managers, or executives put their personal interest above the company's interest, usually resulting in an adverse effect on the organization.
    Conflict of interest
  72. Dishonesty that involves the following schemes: (1) bribery, (2) conficts of interest, (3) economic extortion, and (4) illegal gratuities.
  73. Ficticious entities created for the sole purpose of committing fraud.
    Dummy companies or shell companies
  74. Demanding payment from a vendor in order to make a decision in the vendor's favor.
    Economic extortion
  75. Fraud schemes that involve manipulating expenses and use the payroll function or the purchasing and reimbursement system to embezzle from a company.
    Expense schemes
  76. Financial statements that have been altered, contain misleading or untrue amounts, or have omitted required information.
    Fraudulent statements
  77. Similar to bribery, except that there is no intent to influence a particular business decision, but rather to reward someone for making a favorable decision.
    Illegal gratuities
  78. Funds or gifts received secretly for performing some task or obtaining favorable treatment.
  79. Fraud that involves stealing one customer's payment and then crediting that customer's account when a subsequent customer pays.
  80. Intentionally taking an employer's cash or other assets without the consent and against the will of the employer, after it has been recorded in the company's accounting system.
  81. The vaue of one unit of a mutual fund.
    Net asset value (NAV)
  82. Fraud schemes that involve manipulating the payroll function of the organization.  These schemes may also involve manipulating the purchasing and/or reimbursement function as well.
    Payroll schemes
  83. Schemes that involve false refunds or false voids.
    Register disbursement schemes
  84. A process where fraudsters use information storage devices to capture valuable information from victims' credit cards or other bar-encoded documents.
  85. Using unique features of the human body to create secure acess controls.
  86. Theft of data or personal information through such means as sniffing, spoofing, and customer impersonation.
    Data theft
  87. A signature sent over the Internet.
    Digital signatures and certificates
  88. The use of information technology and electronic communication networks to exchange business information and conduct transactions in electronic, paperless form.
  89. Pretending to be someone you are not - a major problem in e-business transactions.
    Falsified identity
  90. Secret codes or names that allow users to access networks and other computer systems.
  91. A high-tech scam that uses spam or pop-up messages to deceive consumers into disclosing credit card numbers, bank account information, Social security number, passwords, or other sensitive information.
  92. Reliance on secrecy of design, implementation, or holes to provide security rather than the use of time-tested methods that have withstood public scrutiny.
    Security through obscurity
  93. Illegal or unauthorized viewing of information as it passes along a network communication channel.
  94. Deceiving in order to breach security controls; often involves impersonating someone else, and can be done by e-mail, telephone, or face-to-face.
    Social engineering
  95. Changing the information in an e-mail header or an IP address to hide indentities.
  96. Rogue access points accrued at shifting user information on wireless networks.
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Definitions - Final exam
2013-05-05 22:56:49

Final exam definitions
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