Free Access ACFE.CFE-Law.v2023-01-03.q36 Practice Test (Page 3)

Question 6

Which of the following statements concerning alternative remittance systems is INCORRECT?

A.The systems are not necessarily illegal.

B.The systems are characterized by a lack of physical or digital transfer of currency between payers and payees.

C.The ledgers used typically contain information regarding payers and payees, such as names and account numbers.

D.Funds are sent and received without the use of traditional financial institutions.

Question 7

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

A.The taxpayer s reliance on an attorney or accountant

B.Mental illness of the taxpayer

C.Death of the taxpayer

D.The actions were tax avoidance not tax evasion

Question 8

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.

A.True

B.False

Question 9

In jurisdictions that allow for corporate criminal liability which of the following is typically required for the corporation to be vicariously liable for the acts of one of its employees?

A.Management was directly involved with the offense

B.Management knew of the underlying offense but did not correct it

C.The corporation had previous violations of a similar nature

D.The employee was acting within the scope of their employment

Question 10

Which of the following statements concerning front businesses as a method of laundering money is the LEAST ACCURATE?

A.From criminals' perspective a disadvantage to front businesses is that they generally must pay taxes on the illicit income

B.A red flag of a front business is the observation of a large number of customers during peak operating hours

C.Front businesses provide cover for delivery and transportation related to illegal activity

D.Front businesses benefit launderers by providing a safe place to manage criminal activities

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