MGMT 642 Chapter 7
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MGMT 642 Chapter 7
642 - 7
The fraud triangle plus inquiry paradigm in an effective way to understand various types of investigative methods
One advantage of using a vulnerability chart is that it forces investigators to consider all aspects of a fraud
electronic sureveillance is often limited in value in the investigation of employee fraud because of concerns regarding employees' privacy rights
sureveillance losgs should always be drafted before an investigation begins
mobile observation is usually much more risky than stationary surveillance
during invigilation, no controls are imposed on any activities
surveillance is a theft investigation technique that relies on the examination of documents
not only are undercover operations both legal and valid, but they are also inexpensive
Investigation of fraud should only take place when predication has been first established
if possible, when using theft act investigation methods, interviewing the prime suspects should happen last
tailing includes the use of video, e-mail, wiretapping, and access to PCs
invigilation is a theft act investigative technique that involves close supervision of suspects during examination period
to get an accurate reading, it is generally agreed that the invigilation period should be at least four days in length
in determining which investigative method to use, it is most important that investigators focus on the costs of each possible method
seising and searching computers is illegal because it infringes on the rights guaranteed by the 4th amendment of the constitution
it is impossible to retrieve the data from a file that has been deleted on a computer
The SHA-1 checksum method os more advanced and is considered ,roe robust than the MD5 method
Which of the following is not a category used in the fraud triangle plus inquiry paradigm?
c. action investigative techniques
when beginning an investigation, fraud examiners should use techniques that will:
a. not arouse suspicion
when conducting an investigation, which of the following words should usually be avoided when conducting interviews?
when beginning a fraud investigation, Which of the following methods is most useful in indentifying possible suspects?
b. preparing vulnerability chart
c. provides evidence to help determine whether fraud is occuring
Which of the following is not a theft investigative method
b. honesty testing
when deciding whether or not to investigate, Which of the following factors should an org not consider?
d. all of the above should be considered
surveillance, when properly performed, is done:
a. without perp's knowledge
Which of the following is not included in a vulnerability chart?
c. internal controls that a company plans to institute in the future
a vulnerability chart:
a. forces investigators to explicitly consider all aspects of fraud
fixed point, or stationary, observations can be conducted by:
surveillance logs should include all of the following except:
b. cost of the surveillance equipment used
wiretapping, a form of electronic surveillance, can be used by:
e. none of the above
which theft investigative method is most limited in value during employee fraud investigations bc of concerns regarding employees' privacy at work?
a. electronic surveillance
when seizing computers, a calc (aka hash) that ensures you have an exact clone and have not changed the data is called a(n):
d. CRC checksum number
who should be consulted before any form of surveillance takes place?
c. legal counsel and human resources
a snapshot of active memory should be done:
b. after seizure of the computer, but before turning off the computer