“A critical analysis of Micro finance in India”

Jun 21st, 2015
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Microfinance is defined as any activity that includes the provision of financial services such as credit, savings, and insurance to low income individuals which fall just above the nationally defined poverty line, and poor individuals which fall below that poverty line, with the goal of creating social value.

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CFE FINANCIAL1- Which basis of accounting involves recording revenues when they are earned, regardless of when they arereceived?A. Cash basisC. Advance payment basisB. Accrual basisD. None of the above2- When determining the relevance of certain fraud risk factors within an entity, the auditor should consider:A. The size of the entityC. The complexity of the entityB. The ownership of the entityD. All of the above3- Green, a payroll accountant, listed both his wife and his girlfriend on his employer's payroll. This causedfraudulent paycheques to be issued to both women. The wife and the girlfriend are:A. Engaging in a conflict of interestC. Ghost employeesB. Bogus vendorsD. None of the above4- There is generally no benefit in committing a simple misclassification of assets into general ledger accounts. Aslong as the item is recorded into any asset, the miscoding will have no effect.A. TrueB. False5- The use of high pressure sales techniques to replace an existing insurance policy with a new one is known as:A. False informationC. Fictitious policiesB. SlidingD. Churning6- If you were responsible for investigating an alleged fraud in the design and installation of a new softwareapplication at your company, which of the following internal control systems would you review to determine ifthe company's internal controls appeared adequate at the time of the alleged offence?A. System maintenance controlsC. Implementation controlsB. System

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