Recently your database of customer records was compromised and hundreds of thousands of customer's personal data was stolen Based on the feedback from your customers you have surmised that the following occurred.
* Using the stolen customer information a personalized email was sent to all of the customers Irom the criminals with a significant amount of personal information in them to appear legitimate directing them to a fake website mimicking yours
* That fake website captured logins and passwords from customers for later use
* The criminals then used the logins and passwords to wire funds from those accounts to offshore accounts that they controlled Which type of attack is this?

• A. Spear phishing
• B. Key logging
• C. Login capture
• D. Man-in-the-middle

The bookkeeper lor Corporation A has been charged wilh embezzling corporate funds. It was discovered that the bookkeeper misappropriated customer checks received in the mail cashed the checks and wrote-off the accounts receivable asuncollectible. The corporation had policies to ensure there was a segregation of duties.
Which condition is MOST likely to have provided an opportunity for the bookkeeper to embezzle corporate income checks?

• A. The bookkeeper and receptionist who opens the mail cover lor each other while the other is at lunch
• B. The outside accountant receives and reconciles the monthly bank statement
• C. The corporate mail duties of the receptionist which include logging the receipt of payments from customers are covered by a student intern when the receptionist calls in sick
• D. The bookkeeper enters all payments received (rom customers into the corporate Cash Receipts Journal

You are an investigator for a U S -based financial institution and have identified suspicious wire activity in an account at your institution Over the last 16 months $18 million was sent from the main account into three linked accounts a bank account located in Germany an International Business Company (IBC) located in the Bahamas and a trust account in Panama During your investigation you noticed two major residential property purchases were made over the last 16 months by the IBC in the Bahamas.
Where should you start your investigation to identify the beneficial owners of the IBC?

• A. Identity of persons residing in properties in Bahamas
• B. Identity of the trustee lor the trust account in Panama
• C. Letters of Incorporation for the IBC
• D. Signature card from the bank in Germany

You operate a convenience store that also sells and cashes money orders and offers wire transfer services.
Which three activities on their own are sufficient red flags to warrant further due diligence into whether a transaction may be related to terrorist financing? Choose 3 answers

• A. Every week immediately upon receiving a money transfer the customer purchases a series of money orders, prepaid debit and phone cards to be sent to other individuals
• B. A customer who has recently immigrated to the country sends funds to a high-nsk jurisdiction, where they used to live
• C. On a weekly basis a customer wires S2 500 to the charity Middle Eastern Orphans and Refugees Relief Association with a post office box address in New York City
• D. Several customers receive a monthly wire transfer of funds from the same business which has an address in a high-risk jurisdiction

You are investigating a multi-national company for financial fraud As part of your investigation, you would like to determine whether the company has complied with applicable tax laws in the jurisdictions in which it operates As a preliminary starting point you need to know the applicable laws relating to exchange of tax information.
Other than contacting the governments of each jurisdiction which organization's website would have the MOST effective resources for obtaining such information?

• A. Internal Revenue Service (IRS)
• B. Organization for Economic Cooperation and Development (OECD)
• C. World Bank Doing Business Project
• D. United Nations Office of Drugs and Crime (UNODC)