What Is Invigilation

question 37

Multiple Choice

What is invigilation?

• A)A theft investigation technique which records the physical evidence, facts, and movements, which form part of a fraud.
• B)A theft investigation technique which involves close supervision of the suspects during the examination period.
• C)A theft investigation technique which is used when large scale fraud is likely and other methods of investigation fail.
• D)A theft investigation technique which involves confiscating and searching computers and other electronic sources of information.

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Definitions:

Unrealized Holding

Gains or losses on investments that a company has not sold yet and hence are not recorded in the financial statements.

Fair Value

The price that would be received for selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.

Debt Securities

Financial instruments representing a loan made by an investor to a borrower, typically featuring fixed terms, including interest payments and future repayment of principal.

Preferred Stocks

Shares of stock that have priority over common stock in terms of dividend payments and assets in the event of a liquidation.