最新的ACFE CFE-Law免費考試真題

問題1

Which of the following typically does NOT have to be present for communications between an attorney and the attorney ' s client to be protected by a legal professional privilege?

A. Intent to keep the communications confidential

B. Communication between a legal advisor and a client

C. Purpose of the communications was to seek or provide legal advice

D. A lawsuit has been filed

正確答案: D

說明：（僅 Fast2test 成員可見）

問題2

Which of the following statements about the International Organization of Securities Commissions (IOSCO) is TRUE?

A. IOSCO is comprised of commissioners and administrators responsible for regulating securities and administering securities laws in their countries.

B. IOSCO is responsible for enforcing regulatory standards that govern all international securities markets.

C. IOSCO ' s primary goal is to establish a separate set of securities regulations for securities exchanges in developing nations.

D. IOSCO is an international industry association that sets global accounting and financial reporting standards.

正確答案: A

說明：（僅 Fast2test 成員可見）

問題3

In an inquisitorial judicial proceeding, which of the following parties is primarily responsible for questioning witnesses and generally has a larger role in the evidence-gathering process?

A. The defendant ' s counsel

B. The prosecution

C. The judge

D. The grand jury

正確答案: C

說明：（僅 Fast2test 成員可見）

問題4

Which of the following would be circumstantial evidence that a cashier at a retail store committed a cash larceny scheme that resulted in the theft of $900 from the store?

A. A diagram is used to display the location of the retail store's cash registers.

B. A witness testifies that they saw the cashier take money out of a cash register on the day that the theft occurred.

C. A coworker explains the ethics policy that the retail store's employees must follow.

D. A witness testifies that the cashier made a $900 deposit to their personal bank account the day after the theft occurred.

正確答案: D

問題5

Under the World Bank Principles for Effective Insolvency and Credit/Debtor Regimes (World Bank Principles), which of the following parties should administer the debtor ' s estate in liquidation bankruptcy proceedings?

A. The jurisdiction ' s commerce department or equivalent agency

B. The creditor with the largest claim against the debtor

C. An independent insolvency representative

D. The debtor, supervised by an independent insolvency representative

正確答案: C

說明：（僅 Fast2test 成員可見）

問題6

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

A. The defendant knew all the details or objectives of the conspiracy

B. One of the conspirators knowingly committed an oven act in furtherance of the conspiracy

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

D. The defendant knew the identity of all the participants in the conspiracy

正確答案: A

說明：（僅 Fast2test 成員可見）

問題7

In most civil law systems, which of the following parties typically serves as the fact finder in criminal proceedings?

A. A jury

B. judge

C. A panel comprised of laypersons

D. A panel of court-appointed attorneys

正確答案: B

說明：（僅 Fast2test 成員可見）

問題8

Cora, a Certified Fraud Examiner (CFE), wants to ensure that the authenticity of the evidence she collected during her investigation is not compromised. Her main objective should be to:

A. Establish a clear chain of custody to show that the evidence has not been changed.

B. Only release the evidence to the judge who will be presiding over the case.

C. Prevent all other parties from obtaining physical control of the evidence.

D. Require opposing parties to present a court order to access any physical evidence.

正確答案: A

說明：（僅 Fast2test 成員可見）

問題9

If Mary uses legal means to lower her tax bill through legitimate deductions and credits, then she is engaging in tax evasion.

A. False

B. True

正確答案: A

說明：（僅 Fast2test 成員可見）

問題10

Which of the following can affect the rights that employees may have during an internal investigation?

A. Existence of interstate compacts

B. Existence of fraud risk factors

C. Existence of an employment contract

D. Existence of violation red flags

正確答案: C

說明：（僅 Fast2test 成員可見）

問題11

Which of the following statements concerning examinations of expert witnesses in most inquisitorial jurisdictions is accurate?

A. The parties determine the extent of consideration to be given to the expert ' s testimony

B. The judge is not allowed to question the expert ' s credibility under any circumstance

C. The parties are often allowed to question the expert ' s methods and analysis

D. The expert has the discretion to determine the scope of the examinations

正確答案: C

說明：（僅 Fast2test 成員可見）

問題12

Which of the following statements concerning front businesses as a method of laundering money is the LEAST ACCURATE?

A. A red flag of a front business is the observation of a large number of customers during peak operating hours

B. Front businesses benefit launderers by providing a safe place to manage criminal activities

C. Front businesses provide cover for delivery and transportation related to illegal activity

D. From criminals ' perspective a disadvantage to front businesses is that they generally must pay taxes on the illicit income

正確答案: A

說明：（僅 Fast2test 成員可見）

最新的ACFE Certified Fraud Examiner - CFE-Law免費考試真題

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