最新なACFE CFE-Law問題集（160題）、真実試験の問題を全部にカバー！

質問 1：
Which of the following is a legal element that must be shown to prove a claim for commercial bribery?
A. The defendant acted negligently.
B. The principal suffered damages as a result of the bribe
C. The defendant gave or received a thing of value.
D. The defendant failed to exercise due care.
正解：C
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質問 2：
In jurisdictions that allow criminal bargaining agreements the defendant's counsel generally has the discretion to determine whether a bargaining agreement is available to the defendant.
A. False
B. True
正解：A
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質問 3：
Which of the following statements about the International Organization of Securities Commissions (IOSCO) is TRUE?
A. IOSCO is responsible for enforcing regulatory standards that govern all international securities markets.
B. IOSCO's primary goal is to establish a separate set of securities regulations for securities exchanges in developing nations.
C. IOSCO is comprised of commissioners and administrators responsible for regulating securities and administering securities laws in their countries.
D. IOSCO is an international industry association that sets global accounting and financial reporting standards.
正解：C
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質問 4：
Each of the following is a common legal defense for tax evasion EXCEPT:
A. The taxpayer has filed for bankruptcy.
B. The taxpayer has a mental illness.
C. There is no tax deficiency.
D. The taxpayer relied on an attorney or accountant.
正解：A
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質問 5：
Which of the following statements regarding using front businesses as a method of laundering money is MOST ACCURATE?
A. Front businesses are a favored method because it is easy to match the costs associated with providing customers food, liquor, and entertainment with the revenues produced.
B. Front businesses can often be detected because these businesses have a large number of customers during peak operating hours and high income.
C. Bars, restaurants, and nightclubs are commonly used as front businesses because these venues tend to charge relatively low prices and customers rarely vary in their purchases.
D. A front business that conducts legitimate business can provide cover for delivery and transportation related to illegal activity.
正解：D
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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 domestic cash deposit into a bank of a sum that is below the jurisdiction's designated threshold.
B. A single cash purchase of casino credits for a sum that is above the jurisdiction's designated threshold.
C. A single cash purchase of restaurant supplies for a sum that is above the jurisdiction's designated threshold.
D. All of the above.
正解：B
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質問 7：
The Financial Action Task Force (FATF) Recommendations concerning cross-border transfers of currency recommend that countries do which of the following?
A. Establish reporting thresholds for physically carrying currency or currency equivalents into or out of a country.
B. Stipulate that financial institutions must inform authorities any time they conduct a transaction involving a cash equivalent originating from another country.
C. Eliminate the practice of carrying currency above a certain threshold across international borders.
D. Require individuals to make a disclosure any time currency is physically transported into or out of a country, regardless of the currency amount.
正解：A
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質問 8：
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. False
B. True
正解：B
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質問 9：
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. The UK Bribery Act only exercises jurisdiction over individuals and corporate entities for acts of corruption when the offense occurs outside the United Kingdom
C. Like the FCPA the UK Bribery Act contains an explicit exception for facilitating payments
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
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