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

出題：1

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 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

Which of the following is NOT an element that must be proven to establish a penury offense?

A. The defendant made a false statement that was material

B. The defendant made a false statement in a court of law.

C. The defendant made a false statement white under oath.

D. The defendant made the statement with knowledge of its falsity

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：3

Which of the following is the MOST ACCURATE statement about the circumstances under which a conflict of interest claim would be actionable against an agent?

A. The agent must have informed the principal of their actions

B. The agent must have been authorized by someone with actual authority to carry out the transaction at issue

C. The agent must have purported to act on behalf of or as an agent for an identified principal

D. The agent must have had an undisclosed interest m a matter that could influence their professional role

正解：D 解答を投票する

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出題：4

Which of the following is a red flag that might be indicative of an entity operating a security business without the proper license or registration?

A. There are justified gaps in the work history of promoters at the entity.

B. The entity's website contains detailed background information.

C. The entity is known to have a history of regulatory problems.

D. There is a lack of customer complaints against the entity.

正解：C 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 statements regarding the qualifications of expert witnesses in most inquisitorial jurisdictions is CORRECT?

A. Experts are generally prohibited from serving as expert witnesses in multiple cases

B. Certification in a specific field is always enough to qualify an expert

C. The qualification of an expert is generally based on standardized requirements

D. An excerpt is not qualified to testify unless all parties to the litigation approve

正解：C 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

Acme Inc. is the debtor in a bankruptcy case that will enable the organization to continue conducting business after the proceeding. Which of the following is one of the preferred approaches to governance and management of the proceeding under the World Bank Principles for Effective Insolvency and Creditor/Debtor Regimes (World Bank Principles)?

A. Supervision of Acme's management is undertaken by the company's internal audit function.

B. Acme's management and its creditors oversee governance responsibilities.

C. Exclusive control of the proceeding is entrusted to an independent insolvency representative.

D. The creditor with the largest claim against Acme is entrusted as the insolvency supervisor.

正解：C 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

In most civil law jurisdictions which of the following BEST describes when a party is required to begin taking steps to preserve and produce relevant evidence?

A. When the charging documents are filed

B. When the court orders such steps to be taken

C. When litigation has started

D. When the party receives a service of process

正解：C 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

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)

出題：9

All of the following are common legal defenses for tax evasion EXCEPT:

A. The actions were tax avoidance not tax evasion

B. Death of the taxpayer

C. Mental illness of the taxpayer

D. The taxpayer s reliance on an attorney or accountant

正解：B 解答を投票する

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出題：10

Smith, a Certified Fraud Examiner (CFE). works for the ABC Company, a private entity that operates w\ a jurisdiction with civil laws for defamation, invasion of privacy. and conflict of interest Smith seizes and searches the personal smartphone of Green an employee of ABC even though Green was not suspected of any wrongdong Assuming that Green had a reasonable expectation of privacy in the smartphone and Smith conducted the search without a legitmate interest or authority, under which of the following claims would Green MOST LIKELY be able to recover damages against Smith?

A. Slander

B. Conflict of interest

C. Public disclosure of private facts

D. Intrusion into Green's private matters

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」