Which of the Following Is a Common Evidence-Gathering Technique Used

question 19

Multiple Choice

Which of the following is a common evidence-gathering technique used by forensic accountants?

• A) benchmarking
• B) crime scene analysis
• C) sampling
• D) inspection

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Definitions:

Direct Labor-Hours

Hours worked by employees directly involved in the production process, these hours are used for calculating the cost of manufacture per product.

Manufacturing Overhead

All manufacturing costs that are not directly related to the production of a product, including indirect materials, indirect labor, and other indirect costs.

Predetermined Overhead Rate

A rate used to allocate manufacturing overhead to individual products or jobs, based on a certain activity, such as direct labor hours or machine hours.

Direct Labor-Hours

The total time spent by workers directly involved in the manufacturing process.