Samantha Lewis, CFE, Is Conducting an Investigation into Possible Skimming

question 9

Multiple Choice

Samantha Lewis, CFE, is conducting an investigation into possible skimming of the accounts receivable at Southwest Paint and Supply Co. If Lewis plans to interview all of the following parties, whom should she interview first?

• A) Marie Riley, the primary suspect
• B) Jose Rodriguez, an accounts receivable clerk who filled in for Riley while she was on vacation
• C) Sean Miles, a regular customer of the company, whose complaint about his account balance prompted the investigation
• D) Thomas Banks, Riley's supervisor, who is suspected of helping Riley cover up the fraud in exchange for a portion of the proceeds

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Definitions:

Calculated Fields

Fields in a database or spreadsheet where data is generated based on other data fields.

Equal Sign

A symbol (=) used to indicate that two quantities are equal in value or expression.

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A row in a database or spreadsheet that represents a single record, with each column within the row corresponding to a different field of data.

Expression

A combination of symbols and operators that the computer evaluates to produce a result, often used in programming and mathematical calculations.