CFE-Law関連合格問題、CFE-Law試験時間ACFEこの社会文化的環境では、CFE-Law証明書は、特にあなたのような受験者にとって大きな意味があります。 ある程度まで、これらの証明書はあなたの将来を決定するかもしれません。Japancert 模擬試験についての心配事については、結果に大きく影響するCFE-Law準備資料Certified Fraud Examinerをお勧めします。 それらのCertified Fraud Examiner機能をよりよく理解するために、下記の特性に従ってください。 ACFE Certified Fraud Examiner 認定 CFE-Law 試験問題 (Q104-Q109):質問 # 104
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 value-added tax evasion scheme
B. A sales tax scheme
C. A falsified tax deduction scheme
D. A tax credit evasion scheme
正解：C
解説：
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.
質問 # 105
Which of the following describes the purpose of an expert witness testimony at trial?
A. To offer an opinion as to a party's guilt or innocence
B. To give a firsthand account of the fads of the case on the record
C. To give an opinion when the fact finder needs specialized knowledge
D. None of the above
正解：C
質問 # 106
In a particular country's judicial process, the judge oversees the investigation of a case is primarily responsible for questioning witnesses and generally plays a larger role in the evidence-gathering process than the parties' legal counsel Which of the following BEST describes this type of judicial process'?
A. Inquisitorial process
B. Substantive law process
C. Common law process
D. Adversarial process
正解：D
解説：
This question tests your knowledge of Domain 1.
In the context of Overview of the Legal System, specifically relating to common law, adversarial, inquisitorial, the question asks about BEST.
The correct answer is A: Adversarial process.
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.
質問 # 107
Dodd is a Certified Fraud Examiner (CFE) who works for Weathervane, a private company Dodd suspects that Burton a Weathervane employee has embezzled money from the company Dodd plans to conduct an internal investigation into the missing funds Based on these facts which of the following is the MOST ACCURATE statement?
A. Burton has a duty to cooperate with the investigation even if what is requested from him is not reasonable
B. Burton likely has a duty to cooperate with the investigation as part of the employer-employee relationship
C. Burton can refuse to cooperate with the investigation because he has a fundamental right to privacy
D. Burton can refuse to cooperate with the investigation because he has a fundamental right to remain silent
正解：B
質問 # 108
Raj is an employee who works in a jurisdiction that prohibits unreasonable workplace searches and surveillance in areas or items where employees have a reasonable expectation of privacy. In which of the following is Raj MOST LIKELY to have a reasonable expectation of privacy?