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最新的 Certified Fraud Examiner CFE-Law 免費考試真題 (Q158-Q163):

問題 #158
Which of the following is NOT one of the elements that the government must prove to establish a violation of a law criminalizing false statements to government agencies?

A. The government relied on the false statement
B. The false statement was material
C. The defendant made a false statement
D. The defendant knew the statement was false

答案：A

解題說明：
This question tests your knowledge of Domain 1.
In the context of Overview of the Legal System, specifically relating to criminal, the question asks about NOT.
The correct answer is A: The government relied on the false statement.
This question relates to the legal system framework. Understanding the distinction between different legal systems and processes is crucial for fraud examiners. The correct answer accurately describes the relationship between different legal entities and their jurisdictions.
References:
- CFE Exam Content Outline: Domain 1: Overview of the Legal System
- criminal
- Fraud Examiners Manual, Law Section

問題 #159
XYZ Company sued Faith to recover damages based on a claim of misappropriation of funds. In the same civil proceeding, Faith sued XYZ for false imprisonment that allegedly occurred during an interview. In this situation, the claim by Faith against XYZ Company can BEST be described as a:

A. Parallel proceeding
B. Reverse action
C. Cross-claim
D. Counterclaim

答案：D

解題說明：
This question tests your knowledge of Domain 1.
In the context of Overview of the Legal System, specifically relating to civil, the question asks about XYZ, BEST.
The correct answer is C: Counterclaim.
This question relates to the legal system framework. Understanding the distinction between different legal systems and processes is crucial for fraud examiners. The correct answer accurately describes the relationship between different legal entities and their jurisdictions.

問題 #160
In most civil law systems, the burden of proof for the government to convict a defendant in a criminal case is beyond a reasonable doubt.

A. False
B. True

答案：B

解題說明：
This question tests your knowledge of Domain 1.
In the context of Overview of the Legal System, specifically relating to criminal, civil, the question asks about the core concepts in this area.
The correct answer is A: True.
This question relates to the legal system framework. Understanding the distinction between different legal systems and processes is crucial for fraud examiners. The correct answer accurately describes the relationship between different legal entities and their jurisdictions.

問題 #161
The concealment of assets occurs most commonly in which of the following types of fraud schemes?

A. Income smoothing
B. Fictitious revenues
C. Payroll fraud
D. Bankruptcy fraud

答案：D

解題說明：
This question tests your knowledge of Domain 3.
In the context of Bankruptcy Fraud, specifically relating to bankruptcy, concealment of assets, the question asks about the core concepts in this area.
The correct answer is A: Bankruptcy fraud.
This question focuses on bankruptcy fraud concepts. The correct answer correctly identifies the relevant bankruptcy process, filing type, or fraud scheme. Understanding bankruptcy proceedings and the roles of various parties is essential for fraud examiners investigating these cases.

問題 #162
Which of the following describes the purpose of an expert witness testimony at trial?

A. To give a firsthand account of the fads of the case on the record
B. To offer an opinion as to a party's guilt or innocence
C. None of the above
D. To give an opinion when the fact finder needs specialized knowledge

答案：D

解題說明：
This question tests your knowledge of Domain 11.
In the context of Testifying, specifically relating to expert witness, testimony, the question asks about the core concepts in this area.
The correct answer is C: To give an opinion when the fact finder needs specialized knowledge.
This question relates to expert witness testimony. The correct answer accurately describes the role, qualifications, or techniques for effective expert testimony. Fraud examiners often serve as expert witnesses and must understand these principles. Expert witnesses provide specialized knowledge to help the fact finder understand complex issues. Their testimony must be relevant, reliable, and based on sufficient facts or data.

問題 #163
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