実用的CFE-Law|完璧なCFE-Law独学書籍試験|試験の準備方法Certified Fraud Examinerサンプル問題集

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ACFE CFE-LAW(Certified Fraud Examiner)認定試験は、詐欺試験の分野における専門家のための世界的に認められた認定です。この認定は、世界最大の反燃費組織である認定詐欺試験官協会(ACFE)によって授与されます。 CFE-LAW認定は、法務部門内の詐欺検査と調査を専門とする専門家向けに設計されています。

ACFE Certified Fraud Examiner 認定 CFE-Law 試験問題 (Q62-Q67):

質問 # 62
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.

正解:B

解説:
This question tests your knowledge of Uncategorized.
the question asks about willfully', NOT.
The correct answer is A: True.
This question tests your understanding of key fraud examination concepts and legal principles.


質問 # 63
Amanda works for a government contractor. She informs the government that her employer has been submitting false claims to the government for payment. Later, it is discovered that Amanda misappropriated more than $150,000 of her employer's money. Amanda qualifies as a whistleblower entitled to anti-retaliation protection under the law because of her report to the government. Which of the following statements about Amanda is correct?

正解:A

解説:
The correct answer is A. Whistleblower anti-retaliation laws protect employees from being punished because they engaged in protected reporting activity. They do not generally give the employee immunity for separate misconduct. If Amanda reported suspected false claims to the government, that report can qualify as protected whistleblowing. However, if the employer later discovers that Amanda misappropriated more than $150,000, the employer can generally terminate her for that independent misconduct, so long as the termination is based on the theft and not as retaliation for the report.
Option B is incorrect because whistleblower status does not prevent termination for legitimate, nonretaliatory reasons. Option C is incorrect because terminating Amanda for making the report would be exactly the kind of retaliatory conduct anti-retaliation rules are designed to prohibit. Option D is therefore also incorrect. In CFE terms, the key distinction is between protected activity and independent grounds for discipline.
Employers usually remain free to discipline or dismiss a whistleblower for fraud, theft, performance failures, or other valid reasons unrelated to the protected disclosure. Therefore, the legally correct statement is that the employer can terminate Amanda for misappropriating funds. General ACFE materials on whistleblower protections likewise emphasize protection from retaliation, not immunity from consequences for unrelated wrongdoing.


質問 # 64
Consents to searches by government agents that are obtained by force, duress, or bribery are NOT effective under the law and do NOT eliminate the need for a search warrant.

正解:B

解説:
This question tests your knowledge of Domain 2.
In the context of The Law Related to Fraud, specifically relating to bribery, the question asks about NOT.
The correct answer is A: True.
This question addresses fraud-related laws. The correct answer identifies the proper legal concept or violation that applies in the described scenario. Fraud examiners must understand these legal principles to properly identify and address fraudulent activities.
References:
- CFE Exam Content Outline: Domain 2: The Law Related to Fraud
- bribery
- Fraud Examiners Manual, Law Section


質問 # 65
Which of the following is NOT a requirement of the European Union's (EU) General Data Protection Regulation (GDPR)?

正解:D

解説:
This question tests your knowledge of Domain 7.
In the context of Individual Rights During Examinations, specifically relating to GDPR, the question asks about EU, GDPR, NOT.
The correct answer is B: An organization must have a documented lawful basis for collecting or processing personal data..
This question relates to individual rights during examinations. The correct answer accurately describes the legal protections, obligations, or privacy considerations that apply in workplace investigations. Fraud examiners must balance investigative needs with legal protections for individuals.
References:
- CFE Exam Content Outline: Domain 7: Individual Rights During Examinations
- GDPR
- Fraud Examiners Manual, Law Section


質問 # 66
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.

正解:A


質問 # 67
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