Practice Quiz

Forensic Accounting

Category - Fundamental Forensic Knowledge

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Which of the following is NOT considered an operations document?
  1. List of clientele
  2. Capital budget
  3. Business plan
  4. Sales forecasts
Explanation
Answer: A - Operations documents relate to the operational side of an entity. When gathering information about a corporate entity, a practitioner should obtain operations documents, as these are indicative of the financial position of a company. A list of clients is not considered an operations document.
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