Which of the following is a common red flag of a bid tailoring scheme?

• A.There are unusually narrow specifications for the type of goods being procured.
• B.The procuring entity rebids contracts because fewer than the minimum number of bids are received.
• C.The procuring entity's request for bid submissions provides clear bid submission information.
• D.Numerous bidders respond to the procuring entity's bid requests.

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By what accountant means that the financial figures presented by the company are at least as much as reflected in the statements, if not more.

• A.Matching
• B.Conservatism
• C.Fraudulent statement
• D.Misappropriations

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______________ can be detected by closely examining the documentation submitted with the cash receipts.

• A.Approved transaction
• B.None of the above
• C.Voided purchases
• D.Fictitious refunds

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Which of the following is 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?

• A.Shoulder surfing
• B.Spoofing
• C.Scavenging
• D.Social engineering

Correct Answer: B

Explanation/Reference: https://www.forcepoint.com/cyber-edu/spoofing

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In Cressey's fraud triangle, its three legs are Opportunity, Pressure, and:

• A.Violation
• B.Isolation
• C.Rationalization
• D.None of the above

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