Stuart, a CFE, Is Investigating a Possible Management Fraud

question 41

Multiple Choice

Stuart, a CFE, is investigating a possible management fraud. He found an email on an employee's computer to use as evidence in the case. Under which category of evidence would an email message fall?

• A) Testimonial evidence
• B) Documentary evidence
• C) Physical evidence
• D) Personal observation

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Definitions:

Average Tax Rate

Total tax paid divided by total taxable income or some other base (such as total income) against which to compare the amount of tax paid. Expressed as a percentage.

Highly Progressive

A tax system in which tax rates increase significantly as income or wealth rises.

Federal Spending

Expenditures by the federal government, which can include spending on defense, social security, health care, and infrastructure, among others.

National Defense

Government actions, including militaristic measures, taken to defend a country from external threats and ensure national security.