CFE-Law試験無料問題集（160題）「ACFE Certified Fraud Examiner 認定」

出題：1

Which of the following scenarios is an example of the criminal sanction known as criminal forfeiture?

A. As part of his sentence for embezzlement, a defendant is ordered to pay back his employer for the money he stole.

B. As part of his sentence for tax evasion, a Defendant is ordered to pay a fine of $10,000 to the government

C. As part of her sentence for money laundering a defendant is sentenced to a three- to five-year term of incarceration

D. As part of her sentence for bribery a defendant is ordered to transfer a car she received as a bribe to the government

正解：D 解答を投票する

解説: (GoShiken メンバーにのみ表示されます)

出題：2

Claude stole a large amount of cash from his employer and then deposited the funds into a domestic bank account Next, he wired the illicit funds to a foreign bank account and engaged m several other transactions using foreign accounts to make them difficult to trace Finally, he transferred the funds back to a domestic account and then spent the money. Which of the following actions was the layering stage of Claude's money laundering scheme?

A. When he first stole the cash from his employer

B. When he spent the money

C. When he first deposited the funds into a domestic account

D. When he moved the funds through several transactions using foreign accounts

正解：D 解答を投票する

解説: (GoShiken メンバーにのみ表示されます)

出題：3

Which of the following is a legal element that the government must show to prove a conspiracy claim?

A. The defendant entered into an agreement to commit an illegal act with at least one other person.

B. The conspirators accomplished the purpose of the conspiracy that was initially established.

C. The defendant intentionally or unintentionally joined and participated in the illegal scheme.

D. All of the conspirators knowingly committed an overt act in furtherance of the conspiracy.

正解：A 解答を投票する

解説: (GoShiken メンバーにのみ表示されます)

出題：4

Country A's government requires financial institutions to report all instances of a customer depositing or withdrawing more than $10,000 in a day. To avoid attention regarding his illicit assets, James deposits $9,000 each day. In which of the following schemes is James engaging?

A. Structuring scheme

B. Mobile payment scheme

C. Reverse deposit scheme

D. Integration scheme

正解：A 解答を投票する

解説: (GoShiken メンバーにのみ表示されます)

出題：5

Which of the following scenarios MOST ACCURATELY represents a suitability violation in a jurisdiction that imposes a suitability requirement on broker-dealers?

A. A broker-dealer makes an investment for a client without first obtaining the client's approval to make that specific transaction on their behalf.

B. A broker-dealer learns about a promising investment and recommends it to their new client without knowing the client's relevant personal and financial information.

C. A broker-dealer is unfamiliar with their client's risk appetite, so they refuse to make any investments on the client's behalf without additional information.

D. A broker-dealer makes an extremely conservative recommendation to a client that aligns with their risk profile and financial information.

正解：B 解答を投票する

解説: (GoShiken メンバーにのみ表示されます)

出題：6

During an internal investigation Todd a Certified Fraud Examiner (CFE) interviewed Janessa a fraud suspect Although Janessa wanted to leave in the middle of the interview, Todd blocked the exit and prevented her from leaving Janessa subsequently confessed to committing fraud If under these facts Janessa files a lawsuit (or false imprisonment against Todd, Todd will likely

A. Win the case because he is protected under the qualified business privilege

B. Lose the case because janessa did not leave the interview

C. Win the case if he did not know the conduct was illegal

D. Lose the case if a trier of fact concludes that he restrained Janessa without consent or legal justification

正解：D 解答を投票する

解説: (GoShiken メンバーにのみ表示されます)

出題：7

Which of the following statements concerning civil trials in civil law jurisdictions is MOST ACCURATE?

A. The standard of proof in civil trials is lower than it is in criminal trials.

B. The standard of proof in civil trials is often described as the inner conviction of the judge.

C. Neither side may appeal an adverse judgment in a civil case.

D. Civil trials are typically a single event rather than a continual series of meetings and correspondences.

正解：B 解答を投票する

解説: (GoShiken メンバーにのみ表示されます)

出題：8

Kamala is conducting a fraud examination in a country where courts apply laws from codified statutes to each case. When deciding legal issues, the courts are not bound by similar court decisions from previous cases. The country where Kamala is working MOST LIKELY has a __________ judicial system.

A. Statutory law

B. Civil law

C. Common law

D. Substantive law

正解：B 解答を投票する

解説: (GoShiken メンバーにのみ表示されます)

出題：9

Which of the following statements concerning fact finders in criminal trials in common law jurisdictions is MOST ACCURATE?

A. The presence of a jury is always required to make factual findings in a common law criminal trial

B. A panel of a professional judge and lay judges usually serves as the fact finder in serious cases

C. Juries usually serve as the fact finder in serious cases

D. A judge is typically responsible for factual findings

正解：D 解答を投票する

解説: (GoShiken メンバーにのみ表示されます)

出題：10

Leslie, a business owner, submits tax information regarding her company's finances to her country's taxing authority. The taxing authority allows companies to subtract the cost of production from their gross sales to determine the taxable income. To reduce her tax liability, Leslie inflates the costs of production on her tax forms. Which of the following schemes has Leslie MOST LIKELY committed?

A. A value-added tax evasion scheme

B. A sales tax scheme

C. A tax credit evasion scheme

D. A falsified tax deduction scheme

正解：D 解答を投票する

解説: (GoShiken メンバーにのみ表示されます)

CFE-Law試験無料問題集「ACFE Certified Fraud Examiner 認定」