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The Association of Certified Fraud Examiners (ACFE) CFE-Law (Certified Fraud Examiner) exam is a globally recognized credential for professionals looking to become experts in fraud examination and prevention. The CFE-Law exam is designed to test the knowledge, skills, and abilities of professionals who are involved in preventing, detecting, and investigating fraud in legal settings. CFE-Law Exam is highly regarded in the industry and is considered a valuable asset for those looking to advance their career in the field of fraud examination.
ACFE Certified Fraud Examiner Sample Questions (Q37-Q42):
NEW QUESTION # 37
The government filed a avil action against a politician for accepting real estate as a bribe. There is a possibility that the politician could transfer the real estate to a third party before the court enters a final judgment Which type of order should the government seek from the court to prevent the politician from transferring the real estate?
- A. Declaratory relief
- B. Litigation hold
- C. Preservation order
- D. Prejudgment attachment
Answer: D
Explanation:
This question tests your knowledge of Uncategorized.
the question asks about the core concepts in this area.
The correct answer is C: Prejudgment attachment.
This question tests your understanding of key fraud examination concepts and legal principles.
NEW QUESTION # 38
Which of the following is an example of a trade-based money laundering scheme?
- A. A drug cartel outside of the United States launders illicit funds by hiring runners to deposit small amounts of money in bank accounts throughout the United States
- B. A businessperson deposits illicit funds into the bank account of a company they secretly own which then lends the funds back to them
- C. An importer and an exporter conspire to conceal illicit funds by creating invoices that understate the quantity of goods shipped internationally
- D. An accountant overstates a restaurants revenues to hide illegal funds that are secretly laundered through the business
Answer: C
NEW QUESTION # 39
Each day, Rachel purchases $14 500 in bearer instruments with cash from a bank where all currency transactions above 515,000 must be reported to the government Rachets actions are a red flag of which of the following schemes'?
- A. Channel stuffing
- B. Alternative remittance system
- C. Structuring
- D. Real estate laundering
Answer: C
NEW QUESTION # 40
Leslie, a business owner, submits tax information regarding her company's finances to her country's taxing authority. The taxing authority allows companies to subtract the cost of production from their gross sales to determine the taxable income. To reduce her tax liability, Leslie inflates the costs of production on her tax forms. Which of the following schemes has Leslie MOST LIKELY committed?
- A. A falsified tax deduction scheme
- B. A sales tax scheme
- C. A tax credit evasion scheme
- D. A value-added tax evasion scheme
Answer: A
Explanation:
This question tests your knowledge of Domain 6.
In the context of Tax Fraud, specifically relating to tax evasion, the question asks about her company's finances to her country's taxing authority, MOST LIKELY.
The correct answer is B: A falsified tax deduction scheme.
This question focuses on tax fraud concepts. The correct answer distinguishes between legal tax avoidance and illegal tax evasion, or identifies specific tax evasion schemes. Tax fraud investigations require specialized knowledge of tax laws and common evasion techniques.
NEW QUESTION # 41
While performing due diligence on a potential vendor, a company finds the vendor's name on a government list. The list states that the vendor is prohibited from bidding on government contracts for three years. Which type of administrative penalty was imposed against the vendor?
- A. License suspension
- B. Delisting
- C. Debarment
- D. License revocation
Answer: C
Explanation:
The correct answer is C. Debarment. In fraud, corruption, and procurement-related enforcement, debarment is the administrative penalty that bars a person or company from participating in government contracting for a specified period. The key fact in this question is that the vendor is prohibited from bidding on government contracts for three years. That is the classic effect of a debarment order.
This differs from license suspension or license revocation, which relate to permission to engage in a regulated activity or profession, not specifically to eligibility for public contracting. Delisting is also not the most accurate term here because it usually refers more generally to removal from an approved list or roster, while debarment specifically denotes exclusion from government contracts or procurement opportunities. The CFE Law materials discuss debarment as a significant administrative consequence in anti-corruption enforcement contexts, particularly where misconduct affects public contracting and business with government entities. A time-limited ban on bidding is therefore best described as debarment, not a licensing action. Because the question directly describes exclusion from government contract bidding for a stated period, C is the most accurate answer.
NEW QUESTION # 42
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