38. What is the objective of a FRA (fraud risk assessment) A. To pro.pdf
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38. What is the objective of a FRA (fraud risk assessment)? A. To provide an estimate of an organization's fraud losses B. To help an organization identify what makes it most vulnerable to fraud C. To establish the guilt or innocence of an employee suspected of committing fraud D. To assess the design and effectiveness of an organization's internal controls over financial reporting 39. Part of conducting an effective fraud risk assessment involves A. Being able to think like a fraudster B. Being able to act like a fraudster 40. Proactive fraud auditing comprises the following steps: A. Understand the business, identify risk exposures, list possible fraud symptoms, build a fraud program that looks for symptoms for each exposure, analyse results and investigate identified symptoms. B. Interview suspect, interview colleagues, search public records, interview former employees or unsuccessful vendors, and check personnel and company records. c. Compare statement balances from one period to the next, use key ratios, perform horizontal analvsis and perform vertical analysis. 41. The average organisation loses 5% of its annual turnover to fraud and corruption. A. True B. False 42. This hacking technique involves using unsuspecting and gullible users to provide information. A. Impersonation B. Social engineering C. Scavenging D. Network weaving 43. The most direct way of gaining access to a computer is to A. Use a Trojan horse B. Use an authorised person's password C. Use a trap door D. Use a logic bomb 44. Which of the following is NOT a basic element of computer fraud? A. Input B. Output C. Computer Instructions D. Data clustering.
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data) pairs in the 1inked 11st are: (13,308329763) Running addNodeInorder() on target 14 and
data 295106305 The (sequence number, data) pairs in the linked 1ist are: (13,308329763) (14,
295106305) Running renovebuplicate() on target 15 The (sequence number, data) pairs in the
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This document discusses leveraging internal control processes to prevent and manage internal fraud. It begins by noting that internal auditors working with management can enhance effectiveness and efficiency in real time, while external auditors cannot help with fraud detection. Fraud is the result of material weaknesses in internal controls.
The document then outlines principles and theories for establishing an effective fraud risk management program, including having a written fraud policy, conducting fraud risk assessments, implementing prevention and detection controls, and establishing procedures for investigation, corrective action, and monitoring. Key roles for the board, management, internal auditors, and all staff are discussed for building an anti-fraud culture and governance structure.
ACCA-IIA Singapore Seminar 2015 Part 3 Fraud Risk Assessment
This document discusses fraud risk assessment and management. It covers key principles of fraud risk management programs including fraud risk assessment, prevention, detection, escalation, investigation and correction. The fraud risk assessment process involves identifying inherent fraud risks, assessing the likelihood and significance of risks, and responding to reasonably likely and significant residual risks. It provides examples of fraud risks across different areas like financial reporting, misappropriation of assets, corruption, and other risks. It also discusses establishing a fraud risk assessment team and outlines the fraud risk assessment framework and process.
Agency Management Playbook
Our Agency Management Playbook is a planning methodology that highlights our premium tool-kit of premium tools & templates to help you develop a streamlined approach to agency selection, management and evaluation.
page 10 (4) In-house legal counsel. E. Be aware in evaluating ma.pdf
page 10
(4) In-house legal counsel. E. Be aware in evaluating management's responses to inquiries that it
is often in the best position to perpetrate fraud. 13. Considering the results of analytical
procedures performed in planning the audit: A. When unexpected results occur, consider the risk
of material misstatement due to fraud. B. Perform analytical procedures on revenue during the
planning of the audit to identify unusual or unexpected relationships. C. Because analytical
procedures performed during planning often use data aggregated at a high level, results obtained
often only provide a broad initial indication about whether a material misstatement exists. 14. An
auditor should consider fraud risk factors, which are events or conditions that indicate
incentives/pressures to perpetrate fraud, opportunities to carry out fraud, or
attitude/rationalization to justify a fraudulent action: A. The auditor should use professional
judgment in determining whether a risk factor is present and in identifying and assessing the risk
of material misstatement due to fraud. B. While fraud risk factors do not necessarily indicate the
existence of fraud, they often are present when fraud exists. 15. Other information that should be
considered includes the discussion among audit team members, reviews of interim financial
statements, and the consideration of identified inherent risks. IDENTIFYING RISKS THAT
MAY RESULT IN A MATERIAL MISSTATEMENT DUE TO FRAUD 16. It is helpful when
identifying risks of fraud to consider the three conditions ordinarily present when a material
misstatement due to fraud ordinarily occursincentives/pressures, opportunities, and
attitude/rationalization. Fraud experts often refer to these three conditions as the fraud triangle.
17. The auditor should evaluate whether identified risks of material misstatement due to fraud
can be related to specific accounts, assertions, or whether they relate more pervasively to the
financial statements as a whole. 18. The identification of a risk of material misstatement due to
fraud includes consideration of the type of risk (fraudulent financial reporting or
misappropriation of assets), the significance of the risk, the likelihood of the risk, and the
pervasiveness of the risk. 19. A presumption of improper revenue recognition is a fraud risk. 20.
The auditor should always address the risk of management override of controls.
Fraud (previously referred to as irregularities)-Intentional misstatements or omissions of amounts
or disclosures in financial statements. Audits are concerned with misstatements arising from two
distinct types of acts: Fraudulent Financial Reporting - Intentional misstatements in financial
statements to deceive financial statement users. Misappropriation of assets (also referred to as
"defalcations")-Theft of company's assets the effect of which has not been appropriately reflected
in the financial statements. PROFESSIONAL SKEPTICISM BACKGROUND INFORMATION
(AU 230) 4. In ev.
Insurance fraud risk management service
This document provides information about Riskpro, an organization that offers risk management consulting services in India. It has offices in major cities like Mumbai, Delhi, and Bangalore. Riskpro's mission is to provide integrated risk management solutions to corporate and financial institutions in India. It offers services like fraud risk management, Basel compliance, and operational risk management. The document also discusses fraud risk management frameworks and Riskpro's approach to addressing fraud risks for clients.
Insurance fraud risk management service
This document provides information about Riskpro, an organization that offers risk management consulting services in India. It has offices in major cities like Mumbai, Delhi, and Bangalore. Riskpro's mission is to provide integrated risk management solutions to corporate and financial institutions in India. It offers services like fraud risk management, Basel compliance advisory, and operational risk management. The document discusses the growing issue of insurance fraud in India and provides an overview of Riskpro's fraud risk management framework and services.
Insurance fraud risk management service
This document provides information about Riskpro, an organization that offers risk management consulting services in India. It has offices in major cities like Mumbai, Delhi, and Bangalore. Riskpro's mission is to provide integrated risk management solutions to corporate and financial institutions in India. It offers services like fraud risk management, Basel compliance, and operational risk management. The document also discusses fraud risk management frameworks and Riskpro's approach to addressing fraud risks for clients.
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page 9 STAFF DISCUSSION OF THE RISK OF MATERIAL MISSTATEMENT DUE T.pdf
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ACCA-IIA Singapore Seminar 2015 part 2 fraud risk governance
ACCA-IIA Singapore Seminar 2015 part 2 fraud risk governance
ACCA-IIA Singapore Seminar 2015 Part 3 Fraud Risk Assessment
ACCA-IIA Singapore Seminar 2015 Part 3 Fraud Risk Assessment
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A Personal Fitness Tracker is a wearable device that tracks your physical activity, calories
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A network intrusion detection system (NIDS) analyzes all incoming and outgoing traffic for
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project description is accompanied by a zip archive named Code.zip, which contains two Java
files, namely intrusionDetectorClass.java and IntNode.java.
Students are required to implement the methods of the IntNode class. The intrusionDetectorClass
simply uses the methods of the IntNode class to create and maintain the linked list of network
packets. Students can verify the correctness of their IntNode class by comparing their output
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data) pairs in the linked 1ist are: (13,3e8329763) Running addwodeInonder() on target 14 and
data 248041794 The (sequence number, data) pairs in the linked list are:
(13,3e8329763)(14,248941794) Running renoveDuplicate() on target 14 The (sequence number,
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data 295106305 The (sequence number, data) pairs in the linked 1ist are: (13,308329763) (14,
295106305) Running renovebuplicate() on target 15 The (sequence number, data) pairs in the
1inked 11st are: (13,398.
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3 Assumption: KLM Company has a petty cash funds for small expenses in charge of a
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24. Which one of the four components of the exposure rectangle do external auditors primarily
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assets or revenue II. Understated liabilities and expenses A. I only B. II only C. Both I and II D.
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year's income. A. Overstates, does not affert B. Overstates, owerstates C. Understates, overstates
D. Overstates, understates 27. When management creates fictitious revenues, it current year's
income and the next year's income. A. Overstates, does not affect B. Overstates, overstates C.
Understates, overstates D. Overstates, understates 28. Bribery schemes usually benefit the
employee who accepts the vendor bribe, but the company rarely suffers economic loss? A. True
B. False 29. It is normally not a good idea to ask employees whether or not fraud is occurring
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encouraged more of their supporters to vote rather than criticizing voting by mail. The third
consultant concludes that Donald Trump should have done a better job responding to the
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2. Prepare the statement of stockholders' equity for the year ended December 31,2021 .
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Required information [The following information applies to the questions displayed below]
Donnie Hilfiger has two classes of stock authorized. $1 par preferred and \$0.01 par value
common. As of the beginning of 2021,300 shares of preferred stock and 4,000 shares of common
stock have been issued. The following transactions affect stockholders' equity during 2021
March 1 Issue 1,100 shares of connon stock for $42 per share. May 15 Purchase 400 shares of
treasury stock for $35 per share. July 10 Rese11 200 shares of treasury stock purchased on May
15 for s40 per share. October 15 Issue 200 shares of preferred stock for \$45 per share.
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beginning balances in its stockholders' equity accounts on January 1, 2021: Preferred Stock,
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\$30,500. Net income for the year ended December 31, 2021, is $10,800. Taking into
consideration the beginning balances on January 1,2021 and all the transactions during 2021,
respond to the following for Donnie Hilfiger: equired: Prepare the stockholders' equity section of
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