Unaware of Data Analysis Tools Available to the Internal Auditors,a

question 39

Multiple Choice

Unaware of data analysis tools available to the internal auditors,a store employee frequently processes cash returns without a receipt for $99,which is just below the amount requiring manager approval of $100.An analysis using which of the following would likely (and quickly) identify the employee's fraudulent behavior?

• A) Leading digits hypothesis
• B) Moore's law
• C) Benford's law
• D) Clustering

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Definitions:

James-Lange Theory

A theory suggesting that physiological arousal precedes the experience of emotions; individuals interpret specific physiological responses as different emotions.

Guilty Knowledge Test

A psychological assessment tool that detects if a person has knowledge only someone involved in a crime would have, based on physiological responses.

Parasympathetic Arousal Theory

A theory suggesting that the parasympathetic nervous system plays a crucial role in arousal, promoting relaxation and recuperation.

Cannon-Bard Theory

A theory of emotion that argues physiological arousal and emotional experience occur simultaneously, not sequentially.