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Quiz template

Add questions, at least two answer alternatives, time limit and choose c
Remember: questions have a limit of 120 characters and answers can have 75 ch
See an example question below (don't forget to overwrite this with your first ques
And remember, if you're not using Excel you need to export to .xlsx format befor

Question - max 120

When the auditor testscharacters
the documents by
keeping them side by side then it is known
1 as
The following category of individuals
2 commit highest frauds (in monetary terms)

3 are theof
A type elements of fraud
fraud where forged emails, forged
websites are used to defraud the user are
4 known as
Pressure, opportunity & _________ are the
5 aspects of a fraud triangle
A _________ is termed as an indication of a
6 danger or a warning signal
A ________ is a flag which denotes a “too
7 good to be true scenario”.
Significant increase in working capital
8 borrowing as aan
A case where percentage
employee of turnover
doesn't takeis a
travel advance but always pays from his
9 pocket is a
Analysing non verbal cues is important for a
10 forensic auditor while

11 Various frauds in banking sector are:

Ratio analysis is one of the key aspects
12 which a forensic auditor has to look at.

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13 The principle of 3D vision includes

Payment to vendors who are not on
14 approval listemployer’s
Theft of an is a property which was
not entrusted to employee will be defined
15 as:
Weakness in internal control environment
16 will lead which kind of fraud
The basic principles used in identifying red
17 flags are
Which among the following are the three
18 payroll fraud schemes
The main difference between forgery and
19 cheating is that
Why Do People Commit Financial Statement
20 Fraud
The interrelationship among auditing, fraud
21 examination, and financial forensics is:
Financial statement fraud is easiest to
22 Which
commitof
inthe
organizations that:of
following types
organizations typically use Forensic
23 Accountants?
White collar crimes are the ones which
24 damage the organisation:

25 The Fraud Exposure Rectangle includes:

Motivation for Financial Statements Fraud
26 can be:
_________ among the following is an example
27 of red flag
Introduction, rapport, questioning, summary
28 & close are elements of

29 Voice Analysis can detect?

30 Weak
Professional
internalSkepticism refers
controls in to
an organization
will affect which of the following elements
31 of
If fraud?
a company wishes to improve detection
methods, they should do all of the following
32 except:
Fraudulent financial reporting is most
33 likely to be committed by whom?
The term “razor” used in the Theory of
34 Occam’s razor signifies

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Disaster situation, incomplete information,

35 disorderliness are:
Orphan funds, excess knowledge, close nexus
36 with vendors etc are:
While conducting an interview, as a general
37 rule,
Types of questions that could be asked in an
38 interview
A type of could be wherein the Interviewer
question
provides an answer within the question is
39 know as:
question which requires a narrative response
40 is known as
A question which requires a yes/ no answers
41 is known as
In cases where the interviewee in constantly
42 denying the charges against him,
Things to be avoided during an interview
43 include:
Among the following which would be red flags
44 for payroll?
The most cost effective way to minimize the
45 cost of fraud is:

46 An act of unintentional mistake is known a

While conducting a an interview, the
47 interviewer analyses:
An employee not taking a single holiday
48 during the entire year is

49 Excessive competition in the market leads to

Lack of rotation of duties will come under
50 ____________ component of a fraud triangle
Which of the following entities are/ were
51 involved in frauds
Having excess stock as compared to that
52 recorded in books of accounts is a
Excessive payment to consultants & auditors
53 is an example of
Reporting of identified frauds is covered as
54 per
Section 143(12) deals with reporting frauds
55 committed by

56 The principle of 3D vision includes

The basic principles used in identifying red
57 flags are
Why Do People Commit Financial Statement
58 Fraud
White collar crimes are the ones which
59 damage the organisation:

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Areas which are difficult to corroborate is

60 perceived as _____________ by a fraudster
Excessive related party transactions are
61 considered as
Things to be avoided during an interview
62 include:
Among the following which would be red flags
63 for payroll?
The most cost effective way to minimize the
64 cost of fraud is:

65 Satyam case was filled with

66 A forensic auditor can get opportunities in

Auditor’s responsibility relating to fraud
67 in financial statements is covered in:

68 A red flag indicates that the alert is

Existence of orphan funds comes under
69 _________ component of a fraud triangle
An entity running on an auto pilot mode can
70 be perceived as __________ by a fraudster.
Examples of few simple forensic audit tests
71 are

72 Good traits of a forensic auditor are:

73

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81

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100

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swer alternatives, time limit and choose correct answers (at least one). Have fun creating y
of 120 characters and answers can have 75 characters max. Text will turn red in Excel or Google Docs
on't forget to overwrite this with your first question!)
Excel you need to export to .xlsx format before you upload to Kahoot!

Answer 1 - max 75 Answer 2 - max 75

characters characters

Test of impossibility Test of absurdity

Low level management Mid level management

The individual must know There is an intent to deceive
that the statement is untrue the victim

E frauds Forgery

Rationalization Creation

Red flag Green flag

Red flag Green flag

Red flag Green flag

Red flag Green flag

Interviewing a suspect Interrogating a suspect

Appraisal fraud Mortgage fraud

Correct Incorrect

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Time dimension analysis Space dimension analysis

Management red flag Red flag in purchase

Lapping Larceny

Employee Red Flag Management Red Flag

Distrust the obvious 3 D vision

Deception can be described
Ghost employees
In cheating, the deception is Falsifying
as merelywages
the means
in writing whereas in forgery whereas, the end being
it is oral forgery
To conceal true business To preserve personal
performance
Established and maintained status/control
Constant even while social
by legal structures and and cultural pressures are
justice processes exerted on it
have a large internal audit
have democratic leadership department.
Private/non-profit
Publicly held corporations. corporations

Many times Many times & in huge amounts

Rationalization Perceived pressure

Increasing stock prices Maximising management bonus

Very friendly, but self
centered and egoistic Unfriendly and an introvert

Interview Investigation
Temperament of a person
during the interview Whether person is lying

An alert Mind A questioning Mind

Motive Opportunity

Use forensic accountants Conduct frequent audits

Line employees of the Outside members of the
company company’s board of directors

Shaving off illegal data Shaving of backdated data

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Red flags at macro level Red flags at micro level

Red flags at macro level Red flags at micro level

One person should be Two persons should be
interviewed at a time interviewed at a time

Open ended Closed ended

Open ended Closed ended

Open ended Closed ended

Open ended Closed ended

Detain him in a room Present partial evidences

Threatening Detaining the person

Overtime charged during a
slack period Large number of write offs

Prevention Detection

Fraud Deception

Verbal clues Non verbal clues

Red flag at macro level Red flag at micro level

Rationalisation Opportunity

Rationalisation Opportunity

Enron Tyco International

Red flag Amber flag

Red flag Amber flag

Sec 143(12) of Companies Act
SA 240 2013

Officers of the company Employees of the company

Time dimension analysis Space dimension analysis

Distrust the obvious 3 D vision

To conceal true business To preserve personal
performance status/control

Many times Many times & in huge amounts

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Pressure Opportunity

Red flag Amber flag

Threatening Detaining the person

Overtime charged during a
slack period Large number of write offs

Prevention Detection

Ghost employees Fake sales

Banking sector Insurance Sector

SA 200 SA 240

New Old

Rationalisation Opportunity

Rationalisation Opportunity

Test of absurdity Test of impossibility

Maintaining professional
skepticism Being a good observer

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wers (at least one). Have fun creating your awesome quiz!
ax. Text will turn red in Excel or Google Docs if you exceed this limit. If several answers are correct, sep

d to Kahoot!

Time limit (sec) – 5,

Answer 3 - max 75 Answer 4 - max 75 10, 20, 30, 60, 90,
characters characters 120, or 240 secs

Juxtaposition test None of the above 20

victim relied on the
Senior level&management
statement The victim is All of the above 20
injured financially or
otherwise All of the above 20

Phishing None of the above 20

Commitment None of the above 20

Amber flag White flag 20

Amber flag White flag 20

Amber flag White flag 20

Amber flag White flag 20

a & b both None of the above 20

Shot gunning All of the above 20

20

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Both a & b None of the above 20

Red flag in payroll Red flag in AR 20

Check Kitting None of the above 20

General Red Flag None of the above 20

Inverse logic All of the above 20

Falsifying
In cheatingcommission
the deception is All of the above 20
oral while in forgery it is in
writing None of the above 20
To maintain personal
income/wealth All of the above 20
Cased on the SOX Act and SAS Dynamic and changes over
99
have a board of directors time 20
comprised primarily of have complex organizational
outsiders. structures. 20

Federal/State Agencies All of the above 20

Less times but in huge
Less times amounts
All of the choices are 20
included in the Fraud
Relationships with others Exposure Rectangle 20
Pressure on management to
perform All
Veryof thein
slow above
work that 20
Surly and angry but good in he/she is used to doing for
work years together 20

Interrogation None of the above 20

Whether he is telling the
facts All of the above 20

A & B Both None of the above 20

Rationalization None of the above 20

All of the above improve
Conduct surprise checks detection of fraud 20

Company management The company’s auditors 20

Shaving off unnecessary data None of the above. 20

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Green flags at macro level Green flags at micro level 20

Green flags at macro level Green flags at micro level 20

Three persons should be
interviewed at a time None of the above. 20

Leading All of the above 20

Leading All of the above 20

Leading All of the above 20

Leading All of the above 20

Make a direct accusation None of the above. 20

Negotiating All of the above 20

Unjustified transactions All of the above 20

Investigation Prosecution 20

Error Forgery 20

Both a & b None of the above 20

Green flag None of the above 20

Pressure None of the above 20

Pressure None of the above 20

WorldCom All of the above 20

Green Flag None of the above 20

Green Flag None of the above 20

CARO, Clause x All of the above 20

Third parties Only a & b 20

Both a & b None of the above 20

Inverse logic All of the above 20

To maintain personal
income/wealth All the above 20
Less times but in huge
Less times amounts 20

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Rationalisation Threat 20

Green Flag None of the above 20

Negotiating All of the above 20

Unjustified transactions All of the above 20

Investigation Prosecution 20
Inflated Cash & bank
balances All of the above 20

Both a & b None of the above 20

SA 250 SA 299 20

Follow up Outdated 20

Pressure None of the above 20

Pressure None of the above 20

Juxtaposition test All of the above 20

Using multiple cues to
analyse any area All of the above 20

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wers are correct, separate them with a

Correct answer(s) -
choose at least one

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