1. Which of the following is NOT a component of a vulnerability chart?

	a.	concealment possibilities
	b.	identification of the suspected perpetrator
	c.	listing assets that are missing
	d.	internal controls that had to be compromised

2.

Which of the following is a benefit of creating a vulnerability chart?

	a.	It shows management where controls are weak.
	b.	It lists/coordinates the steps the investigator must take to uncover the perpetrator.
	c.	It forces the investigators to explicitly consider all aspects of a fraud act.
	d.	It conveys a warning to all employees that fraud will not be tolerated.

3.

Which of the following is a limitation to the Net Worth Method?

	a.	The Net Worth Method only gives an estimate of Net Worth increases or decreases.
	b.	It only includes assets and liabilities that can be discovered.
	c.	The resulting amounts presented in court are usually lower than the actual theft amount.
	d.	When presented with the Net Worth amount(s), suspects sometimes confess.

4.

Data Set 9-1

	Year 1	Year 2	Year 3
Home	220000	220000	220000
Car	25000	25000	50000
Investments	40000	50000	65000
Bank account	3000	7000	10000
Total Assets	288000	302000	345000
Home loan	200000	150000	100000
Auto loan	20000	0	0
Student loan	60000	20000	0
Total Liabilities	280000	170000	100000
Salary		95000	105000
Investments		4000	5000
Inheritance		6000	0
Total Income		105000	110000
Home loan		13200	13200
Auto loan		9600	9600
Other living		20000	22000
Wedding		4000	0
Total Expenses		46800	44800

Refer Data Set 9-1. Calculate the net worth of the individual at the end of year 1.

	a.	$0
	b.	$288,000
	c.	$3,000
	d.	$8,000

5.

	Year 1	Year 2	Year 3
Home	220000	220000	220000
Car	25000	25000	50000
Investments	40000	50000	65000
Bank account	3000	7000	10000
Total Assets	288000	302000	345000
Home loan	200000	150000	100000
Auto loan	20000	0	0
Student loan	60000	20000	0
Total Liabilities	280000	170000	100000
Salary		95000	105000
Investments		4000	5000
Inheritance		6000	0
Total Income		105000	110000
Home loan		13200	13200
Auto loan		9600	9600
Other living		20000	22000
Wedding		4000	0
Total Expenses		46800	44800

Refer Data Set 9-1. The income from unknown sources for years 2 and 3 respectively are:

	a.	$255,200; $300,200
	b.	$171,200; $307,200
	c.	$73,800; $179,800
	d.	$65,800; $47,800