Skimming is:

• A.The removal of cash from a victim entity prior to its entry in an accounting system.
• B.The addition of cash from a victim entity prior to its entry in an accounting system.
• C.The removal of cash from a victim entity after its entry in an accounting system.
• D.None of above

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Which of the following is the MOST APPROPRIATE technique for detecting a cost mischarging scheme?

• A.Reviewing the inspection and testing reports of questioned goods or materials
• B.Comparing the direct and indirect labor account totals from the prior year to the current year
• C.Inspecting questioned goods or materials by examining packaging, appearance, and description
• D.Examining any change orders submitted by a contractor that add new items

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Organizations that had external audits actually had higher median losses and longer-lasting fraud schemes than those organizations that were not audited.

• A.True
• B.False

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___________ allows the fraud examiner to inspect key attributes on a smaller portion (or sample) of those documents.

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Which of the following scenarios is an example of upcoding?

• A.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.
• B.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.
• C.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.
• D.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.

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