必ず合格できるACFE CFE-Law試験の正確な102問題と解答あります
最新 [2023年12月13日]2023年最新の実際にある検証済みのCFE-Law問題集
ACFE CFE-Law（認定詐欺対策専門家）認定試験は、詐欺調査の分野でキャリアを追求したいと考えている個人の知識とスキルをテストするために設計された専門試験です。この試験は、詐欺の予防、検出、および防止に専念するグローバル組織である認定詐欺対策専門家協会（ACFE）によって実施されます。
質問 # 38
In jurisdictions that allow for corporate criminal liability which of the following is typically required for the corporation to be vicariously liable for the acts of one of its employees?
- A. Management knew of the underlying offense but did not correct it
- B. Management was directly involved with the offense
- C. The corporation had previous violations of a similar nature
- D. The employee was acting within the scope of their employment
正解：D
質問 # 39
Which of the following, if available, would help an organization recover losses from an instance of internal fraud?
- A. Fidelity insurance
- B. Deposition
- C. Customer liability policy
- D. Privilege insurance
正解：A
質問 # 40
Which of the following describes the purpose of an expert witness testimony at trial?
- A. To give a firsthand account of the fads of the case on the record
- B. To give an opinion when the fact finder needs specialized knowledge
- C. To offer an opinion as to a party's guilt or innocence
- D. None of the above
正解：B
質問 # 41
Greta is convicted of white-collar crime. However, her sentence is suspended in return for her promise of good behavior. Which of the following BEST describes Greta's sentence?
- A. Probation
- B. Determinate sentence
- C. Deferred prosecution agreement
- D. indeterminate sentence
正解：A
質問 # 42
A custodial arrest occurs when a law enforcement officer informs the suspect of their rights as a criminal defendant
- A. True
- B. False
正解：A
質問 # 43
Cory has been charged with lax evasion for filing a false tax return. As a defense, Cory claims that he made an honest mistake due to the tax law's complexity, and he did not intentionally submit an incorrect tax return If the court finds that his mistake was in good faith the most likely will NOT be found to have "willfully'" engaged m fraudulent actions to avoid reporting or paying his taxes.
- A. True
- B. False
正解：A
質問 # 44
Which of the following is TRUE in regard to authenticating evidence in most common law systems?
- A. Exhibits that cannot be authenticated will not be admitted regardless of relevance
- B. Digital records cannot be authenticated by testimony from a witness with personal knowledge
- C. The purpose of authentication is to ensure that hearsay is not admitted into evidence
- D. For evidence to be authenticated it must be reviewed and voted on by a jury
正解：C
質問 # 45
Which of the following is the MOST ACCURATE statement about the UK Bribery Act?
- A. Like the FCPA the UK Bribery Act contains an explicit exception for facilitating payments
- B. Even if an organization's anti-corruption program complies with the FCPA, it might not be sufficient for the purpose of complying with the UK Bribery Act
- C. Unlike the FCPA. the UK Bribery Act makes it a crime to bribe a foreign public official in connection with international business transactions
- D. The UK Bribery Act only exercises jurisdiction over individuals and corporate entities for acts of corruption when the offense occurs outside the United Kingdom
正解：B
質問 # 46
Which of the following statements concerning the appointment of expert witnesses at that is accurate?
- A. Generally, the court appoints the primary expert witnesses in inquisitorial jurisdictions.
- B. Generally, only the parties may select expert witnesses in inquisitional jurisdictions.
- C. Generally, only the parties may select experts to introduce testimony in adversarial jurisdictions
- D. Generally the court selects the primary expert witnesses in adversarial jurisdictions.
正解：B
質問 # 47
Which of the following statements concerning front businesses as a method of laundering money is the LEAST ACCURATE?
- A. Front businesses benefit launderers by providing a safe place to manage criminal activities
- B. A red flag of a front business is the observation of a large number of customers during peak operating hours
- C. From criminals' perspective a disadvantage to front businesses is that they generally must pay taxes on the illicit income
- D. Front businesses provide cover for delivery and transportation related to illegal activity
正解：B
質問 # 48
Which of the following statements concerning digital currencies, such as bitcoin, is MOST ACCURATE?
- A. Digital currencies are not typically used to launder money due to strict customer identification or recordkeeping requirements enforced in all jurisdictions
- B. Digital currencies are subject to all of the same regulations as payments made through traditional financial institutions
- C. Digital currencies are attractive to money launderers because payments often cross jurisdictional boundaries, making it difficult for authorities to pursue enforcement
- D. Digital currencies are attractive to money launderers because they are a payment method that provides complete anonymity
正解：C
質問 # 49
Which of the following statements is TRUE regarding criminal proceedings and discovery in adversarial jurisdictions?
- A. Most criminal proceedings are divided into pretrial, investigative and trial phases
- B. The judge is the primary driver of the discovery process in criminal proceedings.
- C. The majority of criminal discovery usually occurs before the trial begins.
- D. Parties typically cannot request evidence from each other until after the trial begins.
正解：B
質問 # 50
IBC Manufacturing is a private company in a jurisdiction in which the public has the legal right to be free from unreasonable search and seizure by government authorities. An investigator at IBC searches the desk of Denise an IBC employee and finds illegal narcotics. The investigator seizes the narcotics and turns them over to members of law enforcement. The investigator violated Denises rights by failing to obtain a search warrant before conducting the search
- A. True
- B. False
正解：A
質問 # 51
Each day, Rachel purchases $14 500 in bearer instruments with cash from a bank where all currency transactions above 515,000 must be reported to the government Rachets actions are a red flag of which of the following schemes'?
- A. Real estate laundering
- B. Structuring
- C. Channel stuffing
- D. Alternative remittance system
正解：B
質問 # 52
Jackson believes he has a legal cause of action against Alice, who lives in a foreign country. The fact that Jackson is the plaintiff allows him to bring the lawsuit against Alice in any court in the country where he lives.
- A. True
- B. False
正解：A
質問 # 53
Which of the following situations would constitute a violation of the US Foreign Corrupt Practices Act (FCPA)
- A. A private U S company transfers $45,000 to a foreign official to influence the award of a public construction contract.
- B. A private UK company transfers $25,000 to a Chilean public official to influence the award of lucrative overseas contracts.
- C. A private U.S company pays a S2.000 foreign corporation fee that is required in order to do business within the country
- D. A private U.S company transfers $100,000 to the sole proprietor of a Brazilian company to influence the award of a commercial imports contract.
正解：A
質問 # 54
Which of the following is the MOST ACCURATE statement about rules prohibiting securities broker-dealers from making unsuitable recommendations on investments or investment strategies?
- A. A suitability violation occurs when a broker does not carry out a trade requested by or promised to a customer
- B. A suitability violation occurs when a broker recommends an investment or investment strategy that is inconsistent with the client's objectives
- C. A suitability violation occurs when a broker enters into transactions and manages a client's account for the purpose of generating excessive commissions
- D. A suitability violation occurs when a broker trades in a client's account without obtaining prior approval for making the transaction(s).
正解：C
質問 # 55
The________________requires that an employee act solely in the best interest of their employer, free of any serf-dealing, conflicts of interest, or other abuse that results in a personal advantage
- A. Duty of loyalty
- B. Duty of employee trust
- C. Duty of responsibility
- D. Duty of care
正解：A
質問 # 56
To determine if a misrepresentation in the offer or sale of any securities is material a fraud examiner should answer which of the following questions?
- A. ''Did the person who made the representation intend to mislead potential investors?
- B. "Would a reasonable investor wish to know the information to make an informed decision?"
- C. "Was the misrepresentation made by an authorized individual?"
- D. "Did the person who made the representation believe that it was suitable for potential investors?"
正解：B
質問 # 57
Frederick has multiple high-volume foreign bank accounts. The country he lives in requires him to report such accounts annually for tax purposes but he regularly and intentionally fails to report his accounts in order to reduce the amount of taxes he must pay. Which of the following schemes has Frederick MOST LIKELY committed?
- A. A tax credit evasion scheme
- B. An excise tax evasion scheme
- C. An income and wealth tax evasion scheme
- D. A value-added tax evasion scheme
正解：C
質問 # 58
In most countries employers must provide notice to their employees before they implement an employee monitoring program
- A. True
- B. False
正解：A
質問 # 59
Which of the following examples of judicial systems would BEST be described as a civil law system?
- A. The courts are bound by codified principles or statures but are not bound by previous court decisions
- B. The courts are allowed to consider both codified statutes and previous court decisions but are bound by neither
- C. The courts are bound primarily by previous court decisions to reserve legal issues
- D. The courts are bound by both previous court decisions and codified principles or statutes
正解：A
質問 # 60
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合格させるCFE-Law試験には更新された102問題あります：https://drive.google.com/open?id=1ZZka-8_Z5ShEzM3_rBmpID03lDkDvp7L