There is a PFT piece linking Derek Carr to the Browns at #26 assuming they don't draft a QB at #4. With a number of bad teams hoping to wait until the top of the 2nd round to pick a QB they may have to move up ahead of Cleveland in order to secure the rights to Carr.
Here are a few trade down scenarios:
OAKLAND: #36, #67, #107 for #24, #199 (+48pts for CIN)
MINNESOTA: #40, #72, #96 for #24, #199 (+43pts for CIN)
Obviously you could imagine a few other possibilities but I don't see Cincinnati wanting to drop too far down into round 2 for their first pick. I also have a tough time seeing Carr being on Houston's radar given that David Carr was their #1 draft pick a few years back - too tough of a situation to put Derek in IMO.
As the Bengals don't need any position or prospect desperately, they could break out of their habits and try to trade for maximum value. Given the team's history, I'm not sure I'll be heading to Vegas to bet on this though...