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Student Name: Sung Yul Cho
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Accounting Information Systems, 13/e

Accounting Information Systems, 13e
Romney
Chapter 5 > Study Guide > Multiple
Choice
Date/Time July 21, 2016 at 8:17 PM (UTC/GMT)
Submitted:

1.

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Summary of Results
100% Correct of 12 Scored items:
12 Correct:
100%
0 Incorrect: 0%
More information about scoring

A scheme where the perpetrator steals the cash or check that customer A mails in to
pay its accounts receivable, then the perpetrator takes the funds from customer B to
later cover that account. And so on with Customer C.
Your Answer: Correct. Lapping

Correct.

2.

Which of the following creates an environment where computer fraud is less likely to
occur?
Your Answer: Increase the penalties for committing fraud.

Correct.

3.

Kiting is a scheme in which:

Your Answer: insufcient funds are covered up by deposits made at one bank by
checks drawn at another bank.

Correct.

Which of the following is not part of the fraud triangle?

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4.
Your Answer: All are part of the fraud triangle.

Correct.

5.

In order for an act to be legally considered fraud it must be all of the following except:
Your Answer: No intent to deceive.

Correct.

6.

According to Statement on Auditing Standards No. 99 (SAS 99) requires an auditor to

do all of the following during an audit except:
Your Answer: Acquire malpractice insurance in case the auditor does not detect an
actual fraud during the audit.

Correct. SAS 99 does not require auditors to purchase malpractice insurance.

7.

According to the opportunity part of the fraud triangle, a person may do all of the
following acts except:
Your Answer: Control the fraud.

Correct. Control is not part of the opportunity section of the fraud triangle.

8.

Which of the following pressures are classied as Management Characteristics that can
lead to nancial statement fraud?
Your Answer: High management and/or employee turnover

Correct.

9.

All of the following are classication of computer fraud except:

Your Answer: Reconciliation fraud.

Correct.

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10.

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Which of the following actions are used to reduce fraud losses?

Your Answer: Maintain adequate insurance.

Correct.

11.

Which of the following is considered a nancial pressure that can lead to employee
fraud?
Your Answer: Poor credit ratings.

Correct.

12.

There are many threats to accounting information systems. Which of the following is
an example of an Intentional Act.
Your Answer: Computer fraud

Correct.

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