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Questions and Answers
Forensic Accounting is best defined as a combination of what?
Forensic Accounting is best defined as a combination of what?
What describes the AutoComplete feature of Excel?
What describes the AutoComplete feature of Excel?
What is a circular reference in Excel?
What is a circular reference in Excel?
What is the correct order of precedence in Excel formula calculation?
What is the correct order of precedence in Excel formula calculation?
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Which type of chart is most suitable for tracking daily stock market progress?
Which type of chart is most suitable for tracking daily stock market progress?
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Which function is not relevant for performing aging analysis?
Which function is not relevant for performing aging analysis?
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Which logical function does not display 'TRUE' or 'FALSE' as an output?
Which logical function does not display 'TRUE' or 'FALSE' as an output?
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Which function is used to calculate the number of workdays between two dates?
Which function is used to calculate the number of workdays between two dates?
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What is the best practice to prevent identity theft when disposing of sensitive documents?
What is the best practice to prevent identity theft when disposing of sensitive documents?
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Which action increases the risk of credit card fraud?
Which action increases the risk of credit card fraud?
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What is the purpose of Gap Testing?
What is the purpose of Gap Testing?
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Which of the following is not a recommended security practice for a home wireless network?
Which of the following is not a recommended security practice for a home wireless network?
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Which of the following is not classified as personally identifiable information?
Which of the following is not classified as personally identifiable information?
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What characteristic do asset hiders generally seek in financial vehicles to conceal assets?
What characteristic do asset hiders generally seek in financial vehicles to conceal assets?
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Which of the following is part of the process for tracing illicit transactions?
Which of the following is part of the process for tracing illicit transactions?
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When valuing assets for asset-tracing purposes, they should be valued at:
When valuing assets for asset-tracing purposes, they should be valued at:
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What can locking the door of an interview room by Amar, the forensic auditor, be considered by the interviewee?
What can locking the door of an interview room by Amar, the forensic auditor, be considered by the interviewee?
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When Amar conducts covert recording of an interview, what is one possible implication of this action?
When Amar conducts covert recording of an interview, what is one possible implication of this action?
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Which of the following is the correct term that describes a defense mechanism protecting an individual from anxiety-inducing items?
Which of the following is the correct term that describes a defense mechanism protecting an individual from anxiety-inducing items?
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What is the most appropriate question Amar should ask to probe Vijay for additional details about any remaining funds?
What is the most appropriate question Amar should ask to probe Vijay for additional details about any remaining funds?
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How should Amar use the documentary evidence in his admission-seeking interview with Vijay?
How should Amar use the documentary evidence in his admission-seeking interview with Vijay?
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What is the purpose of shaking hands with the respondent during an interview?
What is the purpose of shaking hands with the respondent during an interview?
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Is it possible to perform forensic analysis directly on suspect devices without altering the digital evidence?
Is it possible to perform forensic analysis directly on suspect devices without altering the digital evidence?
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Which of the following is NOT a red flag associated with fictitious revenue?
Which of the following is NOT a red flag associated with fictitious revenue?
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Which defense could benefit Sachin, who unintentionally over-reported his income?
Which defense could benefit Sachin, who unintentionally over-reported his income?
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What type of fraud did Akbar commit by misrecording a sale and keeping the difference?
What type of fraud did Akbar commit by misrecording a sale and keeping the difference?
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Which keyword might indicate a fraudster is rationalizing their actions in emails?
Which keyword might indicate a fraudster is rationalizing their actions in emails?
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What term is used for an employee planted within a company for espionage?
What term is used for an employee planted within a company for espionage?
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What is a potential indicator of Ghost Employees?
What is a potential indicator of Ghost Employees?
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What payment structure in Health Care Fraud is defined as a payment for each service rendered?
What payment structure in Health Care Fraud is defined as a payment for each service rendered?
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Which methods are best for comprehensive investigation?
Which methods are best for comprehensive investigation?
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Luhn’s algorithm is primarily used to determine validity in which area?
Luhn’s algorithm is primarily used to determine validity in which area?
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What technique is used when an investigator implies that employees rely on the company’s success?
What technique is used when an investigator implies that employees rely on the company’s success?
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What is the most appropriate question to determine if an accomplice is involved in embezzlement?
What is the most appropriate question to determine if an accomplice is involved in embezzlement?
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What is a good practice for taking notes during an interview?
What is a good practice for taking notes during an interview?
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During the introductory phase of an interview, which term should be avoided?
During the introductory phase of an interview, which term should be avoided?
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Is it beneficial to prepare a list of questions before the interview?
Is it beneficial to prepare a list of questions before the interview?
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If the interviewer suspects deception, which type of questions should they start with?
If the interviewer suspects deception, which type of questions should they start with?
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Which of the following is NOT an objective of introductory questions?
Which of the following is NOT an objective of introductory questions?
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What does digital footprint refer to?
What does digital footprint refer to?
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What is the primary aim of a Distributed Denial of Service (DDoS) attack?
What is the primary aim of a Distributed Denial of Service (DDoS) attack?
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Which method is commonly used to detect IP address spoofing?
Which method is commonly used to detect IP address spoofing?
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Phishing is primarily categorized as which type of cyber threat?
Phishing is primarily categorized as which type of cyber threat?
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What type of software are keyloggers classified as?
What type of software are keyloggers classified as?
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When individuals provide personal information for free offers online, what type of social engineering is it considered?
When individuals provide personal information for free offers online, what type of social engineering is it considered?
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In SQL injection attacks, what type of code is typically inserted into SQL commands?
In SQL injection attacks, what type of code is typically inserted into SQL commands?
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In computer forensics, what should be the first step if the computer is turned on?
In computer forensics, what should be the first step if the computer is turned on?
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What is the primary concern when securing a crime scene in computer forensics?
What is the primary concern when securing a crime scene in computer forensics?
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Study Notes
Forensic Accounting
- Forensic accounting is a combination of accounting, auditing, and investigative skills to gather evidence usable in a court of law.
- It is essentially a way to detect fraud.
Excel AutoComplete Feature
- AutoComplete automatically completes abbreviated words, matching existing entries.
- It completes text and numeric entries in the same column, that match existing entries in the same worksheet.
Circular References in Excel
- A circular reference is a formula that either directly or indirectly depends on itself.
- Formulas that refer to the cell they are in are always erroneous.
Formula Calculation Precedence in Excel
- Formula calculation precedence follows the order: multiplication and division, exponentiation, positive and negative values, addition and subtraction.
Stock Market Chart Type
- To track daily stock market progress, use a Line Chart.
Workday Calculation Function
- The function to calculate workday intervals between dates is Networkdays.
Data Summarisation Tool in Excel
- Excel's CONSOLIDATE feature is an interactive data summarisation tool.
Gap Testing
- Gap testing is used to identify missing items in a sequence or series.
Error Checking in Excel
- Error checking does not detect inconsistent formula definition methods.
- It does not identify errors like #N/A or #REF!.
- It does not find errors in the logic of formula definition.
Aging Analysis Function
- The IF Function is relevant in performing aging analysis.
- AND Function is also relevant.
- TODAY Function is also relevant.
- LEFT is not relevant for aging analysis.
Identity Theft Prevention
- Shred documents containing personally identifiable information.
- Do not leave sensitive documents or cards in plain sight.
- Keep sensitive documents in a secure location at home.
Credit Card Fraud Prevention
- Sign cards as soon as they arrive.
Wireless Network Security
- Make sure to change the default router name from the manufacturer's pre-programmed designation when setting up a wireless network at home.
- Change the router's pre-set password.
- Turn on encryption features on your wireless network routers.
Personally Identifiable Information
- Credit card numbers, vehicle registration numbers, names of workplaces, and dates of birth are considered personally identifiable information.
Illicit Transaction Tracing
- Financial profile building and implementation of litigation hold procedures are parts of the tracing process.
Asset Tracing for Net Worth
- All assets in a tracing evaluation are valued at their current market value.
Sachin's Financial Statement Fraud Defense
- If Sachin didn't intentionally over-report earnings. Defense of ignorance/mistake would apply.
Akbar's Fraud Scheme
- Akbar committed a cash larceny scheme. He pocketed the cash difference instead of recording the proper sale amount
Fraudster Rationalization
- Words like "write off," "deserve," or "override" might indicate a fraudster or suspect is trying to rationalize their actions.
Company Spy
- If an information thief is monitoring a company for a long time, a permanent employee spy in the target company would be their choice.
Ghost Employee Identification
- No payroll withholding, no shared address, no shared PAN, no shared account numbers are indicators of ghost employees.
Health Care Fraud Reimbursement
- Reimbursement in health care fraud occurs when a provider receives payment for a service.
Best Investigation Methods
- Data vouching, trend analysis and tests of logical impossibilities are effective methods for a complete investigation.
Valid Credit Card Numbers
- Luhn's algorithm can help verify valid numbers for credit or debit card transactions.
Money Laundering Indicators
- Use of third-party checks for purchases, large lump sum payments made by wire transfer, willingness to provide normal information, and requests for large maximum cash values for certain premiums are indicators.
Employee Cooperation During Investigation
- Employees are required to cooperate in internal investigations regardless of investigation nature.
Evidence Preservation in Computer Forensics
- Intentional or accidental destruction of computer files relevant to litigation results in sanctions.
- Failing to suspend routine destruction of electronic information for existing litigation cases is unacceptable.
- Destruction of physical evidence relevant to pending litigation is unacceptable.
Defamatory Statements in Writing
- Libel refers to defamatory statements made in writing.
Public Disclosure of Private Facts
- A plaintiff must prove to establish liability in public disclosure of private facts that statements about another's private life were not public concern and highly offensive to a reasonable person in a court of law.
Digital Footprint
- A digital footprint is all the information available about an individual online. This includes photographs, blogs, and social media postings, among other details.
Cryptography and Secure Messaging
- Cryptography techniques are used to make messages immune to attacks. This means making messages unreadable to anyone except intended recipients.
Malware Spreading Methods
- Baiting is when malware is spread via USB drives left in public places.
Proxy Server Use
- Hackers use proxy servers to create strong connections and connections, which are masked from the target.
Network Attack Types
- MITM attacks involve a fraudulent server acting as a relay point for malicious activity.
Social Engineering Methods
- Phishing and spam emails designed to trick people can constitute social engineering.
SQL Injection Attacks
- SQL injection is adding malicious code into strings. This code is later passed to an SQL Server instance.
Proper Acquisitions Techniques
- Choosing a suitable data acquisition technique depends on many factors. Disk to image is one of them.
- Disk to disk and sparse acquisitions are also applicable methods.
Proper Data Duplication Methods
- Bit-stream copy, image copy and mirror copy are all methods for exact replica duplication.
- Drive image is another exact replica method.
Computer Actions
- Shut the computer down, unplug it, start typing or log off a user.
Evidence Minimizing Contamination
- Evidence handling should be done by as few people as possible and stored in secured areas to minimize the risk of contamination.
Forensic Evidence Support
- Corroborative evidence links an individual to a particular event, place, or another individual or supports other evidence.
Legal Issues in Computer Forensics
- Admissibility of evidence is a core legal issue in computer forensics for proper usage.
Forensic Drive Wiping
- Removing earlier information from a forensic drive is accomplished via wiping the earlier contents. This method is a good forensic practice as it preserves security and confidentiality.
Introductory Interview Terms
- During an interview, terms like 'investigation', 'review' and 'inquiry' should not be used during the introductory phase.
Interview Question Preparation
- Preparing a list of all the questions beforehand will improve interviewing time flow and allow for the interviewer to keep track of the order they are asking, making it more efficient.
Privacy Violation
- Publishing or broadcasting obscene materials is a crime. So is cyber terrorism, including repeated harassment through threatening behavior via electronic means.
- International law prevents the hacking or unwarranted access of social networking accounts, which is considered a violation of user privacy.
Mutual Legal Assistance Issues
- Law enforcement matters and requests for information can be formally and officially requested from other countries via official channels.
Evidentiary Documents Certification
- A document must be properly validated and certified before being presented as evidence in a court.
Witness Types
- A witness who cannot speak is known as a dumb witness.
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Description
Test your knowledge on forensic accounting and essential Excel features. This quiz covers various topics including functions, chart types, and best practices for security and identity theft. Enhance your understanding of financial analysis and Excel usage in forensic contexts.
