最新的Certified Fraud Examiner認證 CFE-Fraud-Investigations-and-Legal-Issues考試題庫

問題1

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 been authorized by someone with actual authority to carry out the transaction at issue

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

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

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

正確答案: B

說明：（僅 VCESoft 成員可見）

問題2

Arnold, a Certified Fraud Examiner (CFE) for Integra Wealth, learns that Elizabeth, an accounts payable clerk, recently purchased an expensive ski boat Arnold also knows that Elizabeth recently purchased a vacation home on a nearby lake Arnold has sufficient predication to:

A. Notify management of the possibility that Elizabeth has committed fraudulent acts

B. Search Elizabeth ' s mobile phone for evidence of misconduct.

C. Conduct discreet inquiries into Elizabeth ' s responsibilities as an accounts payable clerk

D. Accuse Elizabeth directly of having committed fraud

正確答案: C

說明：（僅 VCESoft 成員可見）

問題3

The Financial Action Task Force (FATF) Recommendations concerning cross-border transfers of currency recommend that countries do which of the following?

A. Stipulate that financial institutions must inform authorities any time they conduct a transaction involving a cash equivalent originating from another country.

B. Require individuals to make a disclosure any time currency is physically transported into or out of a country, regardless of the currency amount.

C. Establish reporting thresholds for physically carrying currency or currency equivalents into or out of a country.

D. Eliminate the practice of carrying currency above a certain threshold across international borders.

正確答案: C

說明：（僅 VCESoft 成員可見）

問題4

__________ insurance is a type of insurance under which an insured entity is covered against losses caused by the dishonest or fraudulent acts of its employees.

A. Residual risk

B. Fidelity

C. Opportunity

D. Inherent risk

正確答案: B

說明：（僅 VCESoft 成員可見）

問題5

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. A value-added tax evasion scheme

C. An excise tax evasion scheme

D. An income and wealth tax evasion scheme

正確答案: D

說明：（僅 VCESoft 成員可見）

問題6

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.

正確答案: B

說明：（僅 VCESoft 成員可見）

問題7

Each of the following statements concerning cross-examination of witnesses in adversarial jurisdictions is accurate EXCEPT:

A. During cross-examination, opposing counsel is mostly concerned with discovering information that was previously undiscovered in the case.

B. One of the goals of cross-examination is to discredit the witness's testimony.

C. If opposing counsel asks a very complex question, then the witness should ask for the question to be rephrased.

D. Opposing counsel will generally cross-examine a witness only if it would help the case.

正確答案: A

說明：（僅 VCESoft 成員可見）

問題8

Which of the following statements is MOST ACCURATE concerning how criminal bargaining agreements are typically handled in jurisdictions where such agreements are allowed?

A. The prosecution generally has the discretion to decide whether to settle charges with a bargaining agreement.

B. The defense generally has the discretion to decide whether to settle charges with a bargaining agreement.

C. Both the prosecution and the defense have the discretion to decide whether to settle charges with a bargaining agreement.

D. Only the judge assigned to the case has the discretion to decide whether to settle charges with a bargaining agreement.

正確答案: B

說明：（僅 VCESoft 成員可見）

問題9

During an internal investigation, Sam, a Certified Fraud Examiner (CFE), interviews a fellow employee named Jordan. Although Jordan wants to leave during the interview, Sam locks the door and proceeds with the interview. Jordan subsequently confesses to lapping customer payments. If Jordan files a lawsuit for false imprisonment against Sam, then Sam will likely:

A. Lose the case because he was required to tell Jordan before the interview started of his obligation to cooperate as an employee.

B. Win the case because he was acting in the interest of the company.

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

D. Lose the case if a trier of fact concludes that his actions restrained Jordan without consent or legal justification.

正確答案: D

說明：（僅 VCESoft 成員可見）

問題10

Barnes, a Certified Fraud Examiner (CFE). is using data analysis to identify anomalies that might indicate fraud in XYZ Company ' s accounts payable transactions. Which of the following is the MOST EFFECTIVE data analysis function that Barnes could use to look for potential fraud in accounts payable?

A. Review recurring monthly expenses and compare to posted/paid invoices

B. Identify paycheck amounts over a certain limit

C. Compare book and tax depreciation and indicate variances

D. All of the above

正確答案: A

說明：（僅 VCESoft 成員可見）

問題11

Ramona is investigating Eugene for misconduct Ramona and Eugene both work for Elek-Tek, which operates in a jurisdiction with evil laws for defamation, invasion of privacy and conflict of interest During the investigation Ramona obtained ^formation that Eugene is cheating on his spouse Ramona to a large group of Elek-Tek employees that Eugene was committing adultery, which turned out to be true Which cause of action would give Eugene the BEST chance for success m a civil suit against Ramona?

A. Slander

B. Conflict of interest

C. Defamation

D. Public disclosure of private facts

正確答案: D

說明：（僅 VCESoft 成員可見）

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