Which of the Following Is Not a Characteristic Identified by Forensic

question 15

Multiple Choice

Which of the following is not a characteristic identified by forensic experts in prospective fraud situations?

• A)High intelligence
• B)Greed
• C)Need for whatever is taken
• D)Opportunity to take advantage
• E)Low probability of being caught

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Definitions:

Dividend Reinvestment Scheme

A plan offered by a corporation that allows investors to reinvest their cash dividends by purchasing additional shares or fractional shares on the dividend payment date.

Cash Equivalents

Short-term, highly liquid investments that are readily convertible to known amounts of cash and close to their maturity.

Basis of Measurement

The specific basis chosen to measure various types of assets, liabilities, income, and expenses, such as historical cost, fair value, and amortized cost.

Accrual

An accounting method that records revenues and expenses when they are incurred, regardless of when cash transactions occur.