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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 (1 mark)
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)
