Implementing a System of Independent Checks Is One of the Most

question 15

Multiple Choice

Implementing a system of independent checks is one of the most effective ways to deter fraud. Which one of the following is NOT a way of providing independent checks on employees?

• A) Employee transfers
• B) Audits
• C) Mandatory vacations
• D) Authorization required for purchases of over $2,000 or more

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Definitions:

IRS

Stands for Internal Revenue Service, the U.S. government agency responsible for tax collection and tax law enforcement.

Declarative Learning

A cognitive process through which individuals acquire facts and information that can be explicitly stated or described.

Procedural Learning

The process of learning how to perform activities or tasks that involve a series of steps or actions.

Training Transfer

The successful application of skills, knowledge, or competencies acquired in a training setting to the job environment.