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最新的 Certified Fraud Examiner CFE-Law 免費考試真題:

1. Which of the following is generally NOT one of the goals of deferred prosecution agreements?

A) To reduce the risk of illegal practices at an organization
B) To postpone prosecution until a company conducts an extensive internal investigation
C) To get an organization to reform its policies
D) To allow prosecutors to resolve a case while still punishing malfeasance

2. Grant, a fraud examiner is investigating Beatrice for embezzlement on his employer's behalf. During his investigation. Grant learns that Beatrice has cheated on her spouse and he tells several of Beatrice's coworkers about it Beatrice discovers that Grant revealed the unflattering (albeit true) information about her and decides to file a claim of defamation against Grant. Which of the following is the BEST explanation of why Beatrice will not win her defamation case?

A) The communications to the subject's coworkers were privileged
B) The news was not communicated to enough people
C) The information was true
D) The statement was not printed and distributed

3. Which of the following statements regarding the qualifications of expert witnesses in most inquisitorial jurisdictions is CORRECT?

A) Certification in a specific field is always enough to qualify an expert
B) Experts are generally prohibited from serving as expert witnesses in multiple cases
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

4. Which of the following can affect the rights that employees may have during an internal investigation?

A) Existence of fraud risk factors
B) Existence of violation red flags
C) Existence of an employment contract
D) Existence of interstate compacts

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

A) Death of the taxpayer
B) The taxpayer s reliance on an attorney or accountant
C) The actions were tax avoidance not tax evasion
D) Mental illness of the taxpayer

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