Reconciling the sales records to the cash receipts is an effective way to detect a sales skimming scheme.

• A.True
• B.False

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Which of the following is a common way that dishonest contractors collude to evade the competitive bidding process?

• A.Arranging an agreement with competitors to divide and allocate markets
• B.Submitting bids on fake contracts to give the appearance of genuine competition
• C.Using different publications to publish their bid solicitations
• D.Submitting invoices for work that was not performed on joint projects

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A method for gaining unauthorized access to a computer system whereby the attacker deceives victims into disclosing personal information or convinces them to commit acts that facilitate the attacker's intended scheme is known as:

• A.IP spoofing
• B.Electronic piggybacking
• C.Packet sniffing
• D.Social engineering

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Which of the following statements about skimming is INCORRECT?

• A.Skimming schemes can involve the theft of either cash sales or accounts receivable payments.
• B.Skimming schemes are generally more difficult to detect than cash larceny schemes.
• C.Skimming schemes involve stolen customer payments that have not yet been recorded.
• D.Skimming schemes are considered on-book frauds because they leave an audit trail.

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Which of the following scenarios is an example of upcoding?

• A.Steven receives medical services prior to his new insurance going into effect. Before submitting the claim, he changes the service date on his bill so that it will be covered by insurance.
• B.Hope is diagnosed with an ear infection. Hope's doctor writes her a prescription for a name brand medication instead of prescribing a less expensive generic medication.
• C.Dr. Smith performed a hysterectomy on Roberta. Dr. Smith submits an insurance claim using three procedure codes instead of the single code normally used for a hysterectomy.
• D.Dr. Catz spends 15 minutes with a patient. She later submits a bill to the patient's insurance company using a code that corresponds to an office visit lasting 60 minutes.

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