_________ is like an activity log that captures file details, such as who created the file, when, who last edited the file and when, etc. This data can be crucial to answering many of the questions – who, what, when, where, and how.

As with any interview, there are three general approaches to obtaining the verbal confession: chronologically, by transaction, or by

___________ internal controls include independent checks on performance and assurance of compliance with applicable laws and regulations.

Because many of these situational fraudsters are in positions of trust (which creates opportunity), well educated, and leadership-level employees, ______________, in 1939 described them as “white-collar criminals.”

A repeat offender is not a ___________ fraudster; he or she is better described as a ___________.

Another element of complex frauds and financial crimes is that perpetrators often mix __________ with ___________.

When collusion is involved in complex frauds, dollar losses

____________ are defined as “evaluations of financial information through analysis of plausible relationships among both financial and non-financial data…”

Batch controls _____________ that ensure data integrity for groups of transactions as they move through the system.

One of the main challenges for examiners in complex fraud and financial crimes investigations is to