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

1. 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 income and wealth tax evasion scheme
B) A tax credit evasion scheme
C) A value-added tax evasion scheme
D) An excise tax evasion scheme

2. Jackson believes he has a legal cause of action against Alice, who lives in a foreign country. The fact that Jackson is the plaintiff allows him to bring the lawsuit against Alice in any court in the country where he lives.

A) True
B) False

3. Which of the following is MOST LIKELY to affect the rights that an employee may have during an internal investigation?

A) The amount of evidence that the employer possesses.
B) The existence of a collective bargaining agreement.
C) The likelihood that the case will eventually go to trial.
D) The length of the employee's tenure at the organization.

4. Evidence that tends to make some tact at issue more or less likely than it would be without the evidence is called:

A) Demonstrative evidence
B) Relevant evidence
C) Circumstantial evidence
D) Testamentary evidence

5. The Organisation for Economic Co-operation and Developments (OECD) Recommendation on Combating Bribery m International Business (Recommendation) urges member states to combat the bribery of foreign public officials by taking steps to improve which of the following primary areas within their respective infrastructures?

A) Consumer data protection laws
B) Laws and regulations related to public subsidies licenses, and contract procurement
C) Laws and regulations covering e-commerce
D) Public health and safety regulations

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