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Certified Fraud Examiner (CFE) - Law

Last Update Nov 24, 2024
Total Questions : 103

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Certified Fraud Examiner (CFE) - Law Questions and Answers

Questions 1

Which of the following scenarios is an example of the criminal sanction known as criminal forfeiture?

Options:

A.

As part of his sentence for embezzlement, a defendant is ordered to pay back his employer for the money he stole.

B.

As part of her sentence for bribery a defendant is ordered to transfer a car she received as a bribe to the government

C.

As part of her sentence for money laundering a defendant is sentenced to a three- to five-year term of incarceration

D.

As part of his sentence for tax evasion, a Defendant is ordered to pay a fine of $10,000 to the government

Questions 2

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

Options:

A.

Mental illness of the taxpayer

B.

Death of the taxpayer

C.

The taxpayer s reliance on an attorney or accountant

D.

The actions were tax avoidance not tax evasion

Questions 3

Which of the following is NOT a legal element that must be shown to prove a claim for fraudulent misrepresentation of material facts?

Options:

A.

The victim relied on the misrepresentation

B.

The defendant acted negligently

C.

The defendant made a false statement (i, e., a misrepresentation of fact)

D.

The victim suffered damages as a result of the misrepresentation

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