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Ron Burgundy worked for the Anchor Department Store as a sales associate in the

ID: 2329574 • Letter: R

Question

Ron Burgundy worked for the Anchor Department Store as a sales associate in the leisure suits department. As he would give change back to a customer for cash sales, he would also pull out a $20 bill and slip it in his pocket. He concealed his scheme by issuing one false refund at the end of his shift for the total amount he stole that day. This is an example of what type of scheme?

Question 2 options:

Sales skimming

Larceny at the point of sale

Lapping

Larceny at the deposit

Forest Whitaker is an accounts receivable clerk for Narrator Industries. As customers pay off their balances, Whitaker posts the payments but pockets the money. He can conceal his theft by:

Question 4 options:

Making unsupported entries for the amount stolen

Adjusting the account with a discount

Destroying the records

All of the above

Question 5 (0.7 points)

Vin Diesel, the runner for a printing shop, had a habit of helping himself to cash from the deposit on the way to the bank. He covered his tracks by substituting a check from the next day’s deposit for the amount he stole from the previous day’s deposit. This is an example of what type of concealment?

Question 5 options:

Deposits in transit

Deposit lapping

Force balancing

None of the above

Question 6 (0.7 points)

Lady Gaga, CFE, was hired by Glitter and Glitz Industries to investigate possible cash larceny at the point of sale. Which of the following red flags should she look for?

Question 6 options:

Large differences between sales records and cash on hand

Unusual journal entries to the cash accounts

A large number of small differences between sales records and cash on hand

All of the above

Question 7 (0.7 points)

Payton Manning, CFE, was hired to investigate some suspicious activity in the accounts receivable department at Fab Five Football. While examining the company’s accounting records, he noticed several payments posted to customers’ accounts that were later reversed with journal entries to “courtesy discounts.” What type of scheme might this situation indicate?

Question 7 options:

Receivables skimming

Deposit lapping

Cash larceny of receivables

Shell company

Question 8 (0.7 points)

In one of the case studies in the textbook, Laura Grove was the head teller at a bank. Grove opened the vault and stole two deposit bags worth approximately $16,000. Which of the following red flags made the investigators suspect Laura?

Question 8 options:

The security system showed that she was the last one to leave the bank on the day before the bags were stolen.

She broke out in a rash when she was interviewed.

During the interview she made a point of mentioning that the other teller had been having financial problems.

All of the above

Question 9 (0.7 points)

How was Laura Grove ultimately caught?

Question 9 options:

She broke down and confessed to the investigators during a routine interview of all tellers.

Her husband found the bank’s money and turned her in.

The bank found some of the checks in the dumpster near her house with her fingerprints on them.

None of the above

Question 10 (0.7 points)

How was the Laura Grove case settled?

Question 10 options:

She paid the bank back in lieu of prosecution.

She was prosecuted and sentenced to eighteen months in jail.

She was dismissed and signed a promissory note to repay the money.

She was prosecuted but received probation in lieu of prison time.

Sales skimming

Larceny at the point of sale

Lapping

Larceny at the deposit

Forest Whitaker is an accounts receivable clerk for Narrator Industries. As customers pay off their balances, Whitaker posts the payments but pockets the money. He can conceal his theft by:

Question 4 options:

Making unsupported entries for the amount stolen

Adjusting the account with a discount

Destroying the records

All of the above

Question 5 (0.7 points)

Vin Diesel, the runner for a printing shop, had a habit of helping himself to cash from the deposit on the way to the bank. He covered his tracks by substituting a check from the next day’s deposit for the amount he stole from the previous day’s deposit. This is an example of what type of concealment?

Question 5 options:

Deposits in transit

Deposit lapping

Force balancing

None of the above

Question 6 (0.7 points)

Lady Gaga, CFE, was hired by Glitter and Glitz Industries to investigate possible cash larceny at the point of sale. Which of the following red flags should she look for?

Question 6 options:

Large differences between sales records and cash on hand

Unusual journal entries to the cash accounts

A large number of small differences between sales records and cash on hand

All of the above

Question 7 (0.7 points)

Payton Manning, CFE, was hired to investigate some suspicious activity in the accounts receivable department at Fab Five Football. While examining the company’s accounting records, he noticed several payments posted to customers’ accounts that were later reversed with journal entries to “courtesy discounts.” What type of scheme might this situation indicate?

Question 7 options:

Receivables skimming

Deposit lapping

Cash larceny of receivables

Shell company

Question 8 (0.7 points)

In one of the case studies in the textbook, Laura Grove was the head teller at a bank. Grove opened the vault and stole two deposit bags worth approximately $16,000. Which of the following red flags made the investigators suspect Laura?

Question 8 options:

The security system showed that she was the last one to leave the bank on the day before the bags were stolen.

She broke out in a rash when she was interviewed.

During the interview she made a point of mentioning that the other teller had been having financial problems.

All of the above

Question 9 (0.7 points)

How was Laura Grove ultimately caught?

Question 9 options:

She broke down and confessed to the investigators during a routine interview of all tellers.

Her husband found the bank’s money and turned her in.

The bank found some of the checks in the dumpster near her house with her fingerprints on them.

None of the above

Question 10 (0.7 points)

How was the Laura Grove case settled?

Question 10 options:

She paid the bank back in lieu of prosecution.

She was prosecuted and sentenced to eighteen months in jail.

She was dismissed and signed a promissory note to repay the money.

She was prosecuted but received probation in lieu of prison time.

Explanation / Answer

Q2.

Ans :Larceny at the point of sale

Q4.

Ans: All the above

Q5.

Ans: Force balancing

Q6.

Ans : A large number of small differences between sales records and cash on hand

Q7.

Ans: Cash larceny of receivables

Q8.

Ans: She broke out in a rash when she was interviewed.

Q9.

Ans: Her husband found the bank’s money and turned her in.

Q10.

Ans: She was prosecuted but received probation in lieu of prison time.

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