ACFE CFE-Law 問題集

質問 1：
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. "Did the person who made the representation believe that it was suitable for potential investors?"
C. "Was the misrepresentation made by an authorized individual?"
D. "Would a reasonable investor wish to know the information to make an informed decision?"
正解：D
解説: (Topexam メンバーにのみ表示されます)

質問 2：
If Mary uses legal means to lower her tax bill through legitimate deductions and credits she is engaging m tax evasion
A. False
B. True
正解：A
解説: (Topexam メンバーにのみ表示されます)

質問 3：
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. An excise tax evasion scheme
B. A tax credit evasion scheme
C. An income and wealth tax evasion scheme
D. A value-added tax evasion scheme
正解：C
解説: (Topexam メンバーにのみ表示されます)

質問 4：
Samson Inc. operates in a jurisdiction that prohibits unreasonable workplace searches and surveillance in areas or items where employees have a reasonable expectation of privacy. In which of the following areas or items can an employee at Samson Inc. MOST LIKELY have a reasonable expectation of privacy during a workplace search?
A. A recycling bin in the employee's office.
B. A personal mobile phone brought to the office from home.
C. A laptop computer that was issued by Samson Inc.
D. A desk drawer in a communal workspace.
正解：B
解説: (Topexam メンバーにのみ表示されます)

質問 5：
Which of the following is the MOST ACCURATE statement about the UK Bribery Act?
A. Unlike the FCPA. the UK Bribery Act makes it a crime to bribe a foreign public official in connection with international business transactions
B. Like the FCPA the UK Bribery Act contains an explicit exception for facilitating payments
C. The UK Bribery Act only exercises jurisdiction over individuals and corporate entities for acts of corruption when the offense occurs outside the United Kingdom
D. 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
正解：D
解説: (Topexam メンバーにのみ表示されます)

質問 6：
According to the best practices regarding large cash transactions with customers as provided by the Financial Action Task Force (FATF) Recommendations, which of the following transactions would require a report to be filed with the government?
A. A single cash purchase of restaurant supplies for a sum that is above the jurisdiction's designated threshold.
B. A domestic cash deposit into a bank of a sum that is below the jurisdiction's designated threshold.
C. All of the above.
D. A single cash purchase of casino credits for a sum that is above the jurisdiction's designated threshold.
正解：D
解説: (Topexam メンバーにのみ表示されます)