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NEW QUESTION 48
A voucher is:

• A. a report that includes the purchase order that was send to the vendor, the vendor invoice listing the quality and quantity of items purchased, and the external receiving reports that verify the items have been sold.
• B. a figure that includes the sale order that was send to the dealer, the vendor invoice listing the cost and quantity of items sold, and the internal receiving reports that verify the purchased items have been delivered.
• C. a mammogram that includes the purchase order that was send to the purchaser, the purchaser invoice listing the benefits and quantity of items purchased, and the internal receiving reports that verify the purchased items have been sold.
• D. a file that includes the purchase order that was send to the vendor, the vendor invoice listing the cost and quantity of items purchased, and the internal receiving reports that verify the purchased items have been delivered.

Answer: D

NEW QUESTION 49
Maintain the presence of a manager or supervisor near the area of the cash register as a deterrent to theft is a prevention for:

• A. Asset misappropriation scheme
• B. Register disbursement scheme
• C. Fraudulent statement scheme
• D. Larceny scheme

Answer: B

Explanation:
Section: Fraud Prevention and Deterrence

NEW QUESTION 50
When a victim company purchases unnecessary goods or services from a supplier at the direction of the corrupt employee, this results in:

• A. Need recognition scheme
• B. Presolicitation scheme
• C. Submission scheme
• D. False sole-source scheme

Answer: A

Explanation:
Section: Fraud Prevention and Deterrence

NEW QUESTION 51
The seller's price to the buyer is not fixed or determinable when:

• A. When the price is not contingent on some future events
• B. A service or membership fee is not subject predictable cancellation during the contract period.
• C. The transaction includes an option to exchange the product for others.
• D. Payment terms are not extended for a substantial period.

Answer: C

Explanation:
Section: Financial Transactions and Fraud Schemes

NEW QUESTION 52
_________ assumes the business will go on indefinitely in the future.

• A. Materiality
• B. Going concern
• C. Cost
• D. Fair value

Answer: B

Explanation:
Section: Financial Transactions and Fraud Schemes

NEW QUESTION 53
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