Jed Butler Is an Internal Auditor for Billings Industries

question 15

Multiple Choice

Jed Butler is an internal auditor for Billings Industries. Recently he ran a program that identified customer accounts which had previously been dormant for six months or more but had sales in the last two months of the year. What type of fraud would this test most likely reveal?

• A) Shell company scheme
• B) Pay-and-return scheme
• C) Commission scheme
• D) Personal purchases scheme

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Definitions:

Annoyance

A feeling of irritation or discomfort caused by what one perceives as undesired or bothersome.

Punctual

Being on time or doing something at the agreed or proper time.

Overt Goal

An openly stated or visible objective that an individual or group aims to achieve.

Behavior Change

A psychological strategy or therapy focused on altering individuals' behaviors, attitudes, or reactions to improve their well-being or performance.