#1
Which of the following is a common red flag for fraudulent activities?
Transparency
Consistent financial records
Unexplained transactions
Ethical business practices
#2
What does the term 'embezzlement' refer to in the context of fraudulent schemes?
Forgery of documents
Unauthorized access to computer systems
Misappropriation of funds
Extortion
#3
In a corporate setting, what is the role of a 'whistleblower'?
A person who commits fraud
A person who reports illegal or unethical activities within an organization
A type of financial instrument
A software tool to detect fraud
#4
What is the primary purpose of the Foreign Corrupt Practices Act (FCPA) in the United States?
Promote international trade
Combat bribery of foreign officials
Regulate domestic taxation
Encourage offshore investments
#5
Which of the following is an example of a Ponzi scheme?
Insider trading
Money laundering
Pyramid scheme
Market manipulation
#6
Which financial statement is most commonly manipulated in accounting fraud schemes?
Balance Sheet
Income Statement
Statement of Cash Flows
Statement of Retained Earnings
#7
What is the term for the practice of influencing decision-makers by providing them with gifts, favors, or benefits?
Lobbying
Patronage
Bribery
Extortion
#8
What is the term used to describe a type of corruption involving the misuse of public office for personal gain?
Bribery
Extortion
Nepotism
Graft
#9
Which international organization is known for its efforts to combat corruption worldwide?
World Bank
United Nations
International Monetary Fund (IMF)
Transparency International
#10
What is the term for the act of intentionally providing false information to deceive others in financial transactions?
Money laundering
Forgery
Accounting fraud
Smuggling
#11
Which international convention addresses corruption by promoting criminalization and international cooperation?
UNCAC (United Nations Convention against Corruption)
UNODC (United Nations Office on Drugs and Crime)
OECD Anti-Bribery Convention
Inter-American Convention Against Corruption
#12
What is the primary focus of the RICO Act (Racketeer Influenced and Corrupt Organizations Act) in the United States?
Combatting organized crime
Regulating environmental protection
Addressing healthcare fraud
Promoting international trade
#13
Which government agency in the United States is responsible for investigating and enforcing federal securities laws?
FBI (Federal Bureau of Investigation)
CIA (Central Intelligence Agency)
SEC (Securities and Exchange Commission)
IRS (Internal Revenue Service)