ࡱ> .0- bjbj>> *TTDD><$z,$$$$"$!Ip tF.90>AtII`9^LAD>$$$$D d: San Jose State University College of Business Forensic AccountingBA 124 Spring 2015 Hints for Exam #3 Readings: the following articles should help you with material covered in Exam #2. Use them for providing background to your answers. -Articles 5-10. Remember to use the notes and our classroom lectures as the primary source of your studying. If the textbook conflicts with my notes, USE MY NOTES! The exam will cover material through WSA Chapter 13 and Schillit through Shenanigan 7. Understand the following Key Lists. Know the concepts and how to apply them. -General interview guidelines -The definitions and examples of Shenanigans 1-7 Know the Fraud Vulnerability Chart and how to apply it. Understand the role of transparency, management and measurement bias with respect to financial fraud. Understand how to apply the Net Worth Method. Understand the Bulls Eye approach to investigations. The exam will consist of 5 short to medium essay questions. Focus on the point content of each question. Pay attention to the time constraints of the examination. Remember that I am not looking for the next Great American Novel. rather, I want substance not volume. Complete answers in bulletized format will earn just as many points as complete sentences, if the answer appropriately responds to the question at hand. Read each question carefully and think about your answer before you begin to write. Feel free to e-mail me if you have any questions. However, as always, ask your teammates first to see if they have absorbed the material and can help you. Do this in advance of contacting me. This will build better accord with your team. Last office hours will be on 10/13. .ITUfghi 1 2 3 ` ˺~t~t~gZth h CJOJQJh hCJOJQJh CJOJQJh~KCJOJQJhA 'CJOJQJh=lCJOJQJhzCJOJQJh@CJOJQJh=CJOJQJhCJOJQJ h?Ih?Ihh~KhP+>hP+>CJOJQJaJh7CCJOJQJaJhCJOJQJ h5CJ".IUghi  C a 2 3 gd ^^gdA ' & Fh^h & Fgd?I$a$gdP+>$a$3 a b gdu^ & FgdA ' & Fgd=lgdl& & FgdP+> ` a b   ˶˩˟˕ՋՋh=CJOJQJhu^CJOJQJhP+>CJOJQJh5>*CJOJQJh>*CJOJQJh7CCJOJQJhCJOJQJhA 'CJOJQJh=lCJOJQJhl&CJOJQJhP+>hP+>CJOJQJ(/ =!"#$% ^ 2 0@P`p2( 0@P`p 0@P`p 0@P`p 0@P`p 0@P`p 0@P`p8XV~_HmH nH sH tH 8`8 Normal_HmH sH tH J@J  Heading 1$$@&a$5CJ$OJQJF@F  Heading 2$$@&a$ CJOJQJDA D Default Paragraph FontViV  Table Normal :V 44 la (k (No List :B@: Body Text CJOJQJPK![Content_Types].xmlN0EH-J@%ǎǢ|ș$زULTB l,3;rØJB+$G]7O٭V$ !)O^rC$y@/yH*񄴽)޵߻UDb`}"qۋJחX^)I`nEp)liV[]1M<OP6r=zgbIguSebORD۫qu gZo~ٺlAplxpT0+[}`jzAV2Fi@qv֬5\|ʜ̭NleXdsjcs7f W+Ն7`g ȘJj|h(KD- dXiJ؇(x$( :;˹! I_TS 1?E??ZBΪmU/?~xY'y5g&΋/ɋ>GMGeD3Vq%'#q$8K)fw9:ĵ x}rxwr:\TZaG*y8IjbRc|XŻǿI u3KGnD1NIBs RuK>V.EL+M2#'fi ~V vl{u8zH *:(W☕ ~JTe\O*tHGHY}KNP*ݾ˦TѼ9/#A7qZ$*c?qUnwN%Oi4 =3N)cbJ uV4(Tn 7_?m-ٛ{UBwznʜ"Z xJZp; {/<P;,)''KQk5qpN8KGbe Sd̛\17 pa>SR! 3K4'+rzQ TTIIvt]Kc⫲K#v5+|D~O@%\w_nN[L9KqgVhn R!y+Un;*&/HrT >>\ t=.Tġ S; Z~!P9giCڧ!# B,;X=ۻ,I2UWV9$lk=Aj;{AP79|s*Y;̠[MCۿhf]o{oY=1kyVV5E8Vk+֜\80X4D)!!?*|fv u"xA@T_q64)kڬuV7 t '%;i9s9x,ڎ-45xd8?ǘd/Y|t &LILJ`& -Gt/PK! ѐ'theme/theme/_rels/themeManager.xml.relsM 0wooӺ&݈Э5 6?$Q ,.aic21h:qm@RN;d`o7gK(M&$R(.1r'JЊT8V"AȻHu}|$b{P8g/]QAsم(#L[PK-![Content_Types].xmlPK-!֧6 0_rels/.relsPK-!kytheme/theme/themeManager.xmlPK-!0C)theme/theme/theme1.xmlPK-! ѐ' theme/theme/_rels/themeManager.xml.relsPK] `  3  8@0(  B S  ? sWtWuWvWwWxWyWzW{W %ii!--qq9 *urn:schemas-microsoft-com:office:smarttagsplace=*urn:schemas-microsoft-com:office:smarttags PlaceName=*urn:schemas-microsoft-com:office:smarttags PlaceType8*urn:schemas-microsoft-com:office:smarttagsCity hj   SXab33IOSTefiDD``aaIOSTefaaYvDNhh^h`o(.Y~K7Cl&A ' 1"8P+>?Ioz=l-@u^ *=@aaaa@UnknownG*Ax Times New Roman5Symbol3. *Cx ArialCNComic Sans MSA$BCambria Math"qh[4Ǚ[4  Y243QHX? 2!xx  MT #2 HintsWilliam F. O'Brien, MBA, CPAwfocpa Oh+'0Lx    ,4<D MT #2 Hints William F. O'Brien, MBA, CPANormalwfocpa2Microsoft Office Word@@6t@6t՜.+,0 hp|     MT #2 Hints Title  !"#$&'()*+,/Root Entry FP t11Table WordDocument*SummaryInformation(DocumentSummaryInformation8%CompObjr  F Microsoft Word 97-2003 Document MSWordDocWord.Document.89q