Procedures That May Uncover Fraud in the Cash Receipts Area

question 77

Multiple Choice

Procedures that may uncover fraud in the cash receipts area include

• A) confirmation of accounts payable.
• B) comparison of purchase orders to invoices.
• C) tests performed to detect lapping.
• D) all of the above.

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Definitions:

Proctoscope

An instrument for the inspection of the rectum.

Cerumen

Waxlike brown secretion found in the external auditory canal.

Snellen Chart

A chart used to measure visual acuity, consisting of rows of letters decreasing in size that the patient reads from a specified distance.

Jaeger System

A method used to assess near vision acuity, using a chart of varied sizes of print to determine the smallest text a person can read.