Exercise 7-2 Generally, how is the problem of management override and collusion addressed? Exercise 7-3 What is the “expectations gap”�? Exercise 7-5 How is materiality determined? Exercise 7-9 What are the similarities and differences between analytical and accounting anomalies? Exercise 8-2 What are the challenges associated with proving intent on the part of a fraudster? Exercise 8-5 What is meant by invigilation? Exercise 8-6 How do witness interviewing and interrogation differ? Exercise 8-10 Where may fraud examiners and forensic accountants find data? Part 2: Short Case How could you use invigilation to help you determine whether inventory is being stolen to be shipped to unknown locations? Briefly explain how you would carry out this investigative procedure.
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