Characteristics of invigilation include which of the following?
A) A method of creating a loosely monitored environment that catches the fraudulent action
B) An inexpensive method to monitor the suspect for a short time period.
C) A method comparing regular periods with a temporary period of enhanced controls
D) A method of watching and recording physical facts and movement

Question

Quizplus · Accepted Answer

A: Invigilation creates a closely monitored environment; the environment cannot catch the fraud. On the contrary, invigilation is used to look at the company results when the fraud is not taking place. After the controlled period, you again monitor the results of the uncontrolled period and compare the results to find significant differences that indicate fraud.
B: Invigilation is generally an expensive method of catching fraud. Also, invigilation is done over a long time period with three segments. Each segment lasts between 14 and 30 days. None of the segments are used to monitor the suspect. These periods are used to monitor the change in certain business elements such as a percentage of cash increase or decrease.
D: Watching and recording physical facts and movements is surveillance and not invigilation.

Characteristics of Invigilation Include Which of the Following