Answer 4 of the following questions: 1 - What are the critical aspects of surveillance required for the method to be effective? 2 - How is the threshold for predication determined? 3- What are the challenges associated with proving intent by a fraudster? 4 - What constitutes evidence? 5 - What three types of evidence may be offered at trial? 6 - What is meant by invigilation? 7 - How do witness interviewing and interrogation differ? 8 - How might documents be altered? 9 - What are some ways that may be used to hide assets? 10 - When is it appropriate to use an indirect method for income reconstruction? 11 - Where can fraud examiners and forensic accountants find data?

Answer 4 of the following questions: 1 - What are the critical aspects of surveillance required for the method to be effective? 2 - How is the threshold for predication determined? 3- What are the challenges associated with proving intent by a fraudster? 4 - What constitutes evidence? 5 - What three types of evidence may be offered at trial? 6 - What is meant by invigilation? 7 - How do witness interviewing and interrogation differ? 8 - How might documents be altered? 9 - What are some ways that may be used to hide assets? 10 - When is it appropriate to use an indirect method for income reconstruction? 11 - Where can fraud examiners and forensic accountants find data?

Auditing: A Risk Based-Approach (MindTap Course List)

11th Edition

ISBN:9781337619455

Author:Karla M Johnstone, Audrey A. Gramling, Larry E. Rittenberg

Publisher:Karla M Johnstone, Audrey A. Gramling, Larry E. Rittenberg

Chapter5: Professional Auditing Standards And The Audit Opinion Formulation Process

Section: Chapter Questions

Problem 34RQSC

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Similar questions

Which of the following is NOT a possible legal risk that can arise because of a fraud investigation conducted in an improper manner? A. Forcible entry and detainer. B. Invasion of privacy. C. Defamation. D. Malicious prosecution.
What role does note-taking and documentation play in fraud analysis of evidence and the investigation?
If one of the three elements of the fraud triangle is not present, can fraud still be perpetrated? Explain. Identify factors (red flags) that would be strong indicators of opportunities to commit fraud. Is the ability to rationalize the fraud an important aspect to consider when analyzing a potentially fraudulent situation? What are some of the common rationalizations used by fraud perpetrators? Define and illustrate kiting. What controls should the client institute to prevent it?
How does the study of criminology relate to the detection or deterrence of fraud? How does it differ from the study of accounting or auditing?
If you had the opportunity to interview Rita Crundwell, what would you ask her and why? 2. Should the external auditors have been able to identify the false invoices? 3. What was the most shocking piece of evidence you learned about the Crundwell case?
Why do fraud examiners handle information in a different manner than auditors? Why is thisimportant?
Why might fraud examiners’ attitudes about control systems and materiality differ from that ofother auditors?
Why do fraud examiners prefer documents over witnesses?
How is Benford's Law used to investigate cases of fraud? One example please and thank you in advance:(
How does “fraud examination”differ from “forensic accounting”?
What are the objectives in doing a fraud audit? Explain.
WHAT ARE THE TWO TYPES OF FRAUD THAT AUDITOR CONSIDERS IN ASSESSING THE PROBABILITY OF FRAUD?