BMO Forensic Science & Analysis 3

Question 1

An employee submits expense reports for business meals that never occurred. Under the ACFE fraud tree, this is categorized as which type of occupational fraud?

Accepted Answer

Asset misappropriation

Answer

Fictitious expense reimbursements fall under asset misappropriation, the most common category of occupational fraud where employees steal or misuse organizational resources.

Question 2

What is the purpose of a 'write blocker' device in digital forensic investigations?

Accepted Answer

To prevent any data from being written to the original evidence device

Answer

A write blocker prevents any data from being written to an original evidence drive during imaging, preserving the original state of the evidence.

Question 3

Which blood spatter pattern indicates that blood fell from a stationary source straight down onto a horizontal surface?

Accepted Answer

Passive drop

Answer

A passive drop occurs when blood drips due to gravity from a stationary or slowly moving source, creating a circular pattern on a horizontal surface.

Question 4

In forensic document examination, what technique is used to detect alterations in printed documents by analyzing toner and ink composition?

Accepted Answer

Thin-layer chromatography

Answer

Thin-layer chromatography separates ink and toner components to identify different compositions, revealing whether different inks were used in the same document.

Question 5

A company's auditors discover that the CFO has been recording fictitious sales to inflate revenue. This is an example of which fraud scheme?

Accepted Answer

Revenue overstatement

Answer

Recording fictitious sales to inflate reported revenue is a financial statement fraud scheme specifically categorized as revenue overstatement or fictitious revenue.

(BMO) Business Management Officer Certification Practice Test

(BMO) Business Management Officer Certification Practice Test

BMO Forensic Science & Analysis 3