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12.1 What is the term given to a method of fraud in the accounts receivable area, by which cash or cheque receipts are stolen, and the theft concealed by setting subsequent receipts against the outstanding debt?
A Collusion
B Misrepresentation
C Teeming and lading
答案：C
12.2 Which of the following activities create vulnerability to fraud?
(i) Calculating payslips
(ii) Preparing delivery notes
(iii) Paying supplier invoices
(iv) Meeting budgets and performance targets
A (iii) only
B (i) and (iii) only
C (i) and (ii) only
D (i), (ii), (iii) and (iv)
答案：D
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