Allison Duval, CFE, Has Been Retained by National Mortgage Company

question 22

Multiple Choice

Allison Duval, CFE, has been retained by National Mortgage Company to investigate some suspicious activity. As part of her examination, Duval compares the company's payroll expenses to budgeted projections and to prior years' totals. She also runs an exception report looking for any employees whose compensation has increased disproportionately over the prior year. She then compares the payroll files to the human resource files to test for differing salary rates. What type of scheme is Duval most likely looking for?

• A) Ghost employee scheme
• B) Payroll tampering scheme
• C) Commission scheme
• D) Falsified hours and salary scheme

Identify Adler's concepts of inferiority complex and compensation.

Understand the influence of cognition and observational learning in behaviorism, particularly Bandura's contributions.

Analyze the psychodynamic perspective and its critiques.

Understand how learned behaviors can be influenced by conditioning and reinforcement.

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Definitions:

Attorney Liability

The legal responsibility of a lawyer for loss or damage resulting from their professional conduct or negligence.

Negligence

A failure to behave with the level of care that someone of ordinary prudence would have exercised under the same circumstances, resulting in harm or damage.

Non-Client

An individual or entity that does not have a professional agreement or service relationship with a particular service provider or firm.

Working Papers

Documents prepared or obtained by auditors during a financial audit, which serve as the basis for their findings and conclusions.