ACFE CFE - Law (Certified Fraud Examiner - Law) Practice Test 24

Question 230

A person presents a forged receipt to a lender while knowing it is false. Which distinct conduct may be charged?

  1. Identity-based obstruction
  2. Uttering a forged instrument
  3. Falsification of business records
  4. Forgery

Explanation

Correct Answer

B:

Some jurisdictions prohibit knowingly passing or using a forged document as genuine, even when the accused did not forge it personally.

Incorrect Answers

A:

Deliberate deception to defeat a required legal process may support specified obstruction or identification offenses if their elements are established; that concept must be distinguished from Uttering a forged instrument here.

C:

Applicable statutes may criminalize intentional false entries in business records, with required purpose and jurisdiction-dependent severity; the circumstances point to Uttering a forged instrument rather than that separate test.

D:

Forgery concerns making or altering an instrument falsely with the required intent to defraud, subject to local statutory definitions; uttering a forged instrument is the issue raised by the described conduct.

Question 231

A finance officer creates a false accounting record to conceal an unlawful payment. Which general offense category may apply?

  1. Forgery
  2. Falsification of business records
  3. Uttering a forged instrument
  4. Identity-based obstruction

Explanation

Correct Answer

B:

Applicable statutes may criminalize intentional false entries in business records, with required purpose and jurisdiction-dependent severity.

Incorrect Answers

A:

Forgery concerns making or altering an instrument falsely with the required intent to defraud, subject to local statutory definitions; the relevant step in this scenario is Falsification of business records.

C:

Some jurisdictions prohibit knowingly passing or using a forged document as genuine, even when the accused did not forge it personally; here the operative distinction is Falsification of business records.

D:

Deliberate deception to defeat a required legal process may support specified obstruction or identification offenses if their elements are established; those prerequisites should not be confused with Falsification of business records.

Question 232

A fraud suspect intentionally uses a false identity to evade lawful summons service. Which legal risk may arise?

  1. Falsification of business records
  2. Uttering a forged instrument
  3. Identity-based obstruction
  4. Forgery

Explanation

Correct Answer

C:

Deliberate deception to defeat a required legal process may support specified obstruction or identification offenses if their elements are established.

Incorrect Answers

A:

Applicable statutes may criminalize intentional false entries in business records, with required purpose and jurisdiction-dependent severity; identity-based obstruction raises a different threshold from this alternative.

B:

Some jurisdictions prohibit knowingly passing or using a forged document as genuine, even when the accused did not forge it personally; that concept must be distinguished from Identity-based obstruction here.

D:

Forgery concerns making or altering an instrument falsely with the required intent to defraud, subject to local statutory definitions; the circumstances point to Identity-based obstruction rather than that separate test.

Question 233

A director destroys records while knowing they relate to a foreseeable federal matter. Which federal offense provision could be relevant?

  1. Jury tampering
  2. Grand-jury obstruction
  3. False accusation and obstruction
  4. 18 U.S.C. § 1519 record destruction

Explanation

Correct Answer

D:

Section 1519 addresses knowingly altering or destroying records with intent to impede a matter within federal jurisdiction, including in contemplation of such a matter.

Incorrect Answers

A:

Improper inducements intended to affect a juror can threaten tribunal integrity and violate jury-influence statutes; the inquiry instead concerns 18 U.S.C. § 1519 record destruction, with its own elements.

B:

Corrupt interference with a grand jury's evidence gathering may trigger specific obstruction statutes beyond ordinary civil discovery consequences; the relevant step in this scenario is 18 U.S.C. § 1519 record destruction.

C:

Deliberate fabrication that misdirects an official investigation can create false-statement or obstruction liability where statutory elements are met; here the operative distinction is 18 U.S.C. § 1519 record destruction.

Question 234

A defendant conceals a subpoenaed document from a federal grand jury. Which obstruction context arises?

  1. Obstruction of an unrelated civil tax audit
  2. Grand-jury obstruction
  3. False accusation and obstruction
  4. 18 U.S.C. § 1519 record destruction

Explanation

Correct Answer

B:

Corrupt interference with a grand jury's evidence gathering may trigger specific obstruction statutes beyond ordinary civil discovery consequences.

Incorrect Answers

A:

Interfering with an unrelated civil audit is a different investigative setting. The issue posed concerns corrupt concealment of subpoenaed material from the federal grand jury that demanded it.

C:

Deliberate fabrication that misdirects an official investigation can create false-statement or obstruction liability where statutory elements are met; grand-jury obstruction raises a different threshold from this alternative.

D:

Section 1519 addresses knowingly altering or destroying records with intent to impede a matter within federal jurisdiction, including in contemplation of such a matter; that concept must be distinguished from Grand-jury obstruction here.

Question 235

A person tries to bribe a juror to influence a criminal verdict. Which interference is involved?

  1. False accusation and obstruction
  2. Jury tampering
  3. 18 U.S.C. § 1519 record destruction
  4. Grand-jury obstruction

Explanation

Correct Answer

B:

Improper inducements intended to affect a juror can threaten tribunal integrity and violate jury-influence statutes.

Incorrect Answers

A:

Deliberate fabrication that misdirects an official investigation can create false-statement or obstruction liability where statutory elements are met; jury tampering is the issue raised by the described conduct.

C:

Section 1519 addresses knowingly altering or destroying records with intent to impede a matter within federal jurisdiction, including in contemplation of such a matter; the inquiry instead concerns Jury tampering, with its own elements.

D:

Corrupt interference with a grand jury's evidence gathering may trigger specific obstruction statutes beyond ordinary civil discovery consequences; the relevant step in this scenario is Jury tampering.

Question 236

A manager falsely identifies an innocent subordinate as the author of forged entries to investigators. Which offense theory may fit?

  1. Perjury during sworn court testimony
  2. Grand-jury obstruction
  3. False accusation and obstruction
  4. 18 U.S.C. § 1519 record destruction

Explanation

Correct Answer

C:

Deliberate fabrication that misdirects an official investigation can create false-statement or obstruction liability where statutory elements are met.

Incorrect Answers

A:

Perjury requires a materially false statement under oath in a qualifying proceeding. Misleading investigators by falsely blaming an innocent colleague is a different legal theory on these facts.

B:

Corrupt interference with a grand jury's evidence gathering may trigger specific obstruction statutes beyond ordinary civil discovery consequences; false accusation and obstruction addresses the distinct legal requirement stated in the facts.

D:

Section 1519 addresses knowingly altering or destroying records with intent to impede a matter within federal jurisdiction, including in contemplation of such a matter; false accusation and obstruction raises a different threshold from this alternative.

Question 237

A bidder submits fictitious competitor quotations to make its price appear attractive. Which procurement fraud concern is implicated?

  1. Material eligibility misstatement
  2. Phantom competing bids
  3. Collusive change-order fraud
  4. Grant-funds diversion

Explanation

Correct Answer

B:

Fabricated tender alternatives misrepresent competitive conditions and may support fraud or procurement-law violations.

Incorrect Answers

A:

False claims concerning program eligibility may be legally significant when they affect the government's payment decision under the governing statute; the circumstances point to Phantom competing bids rather than that separate test.

C:

Coordinated inflation of post-award costs can involve corruption, false billing and loss to the contracting entity; phantom competing bids is the issue raised by the described conduct.

D:

Misuse and misrepresentation of restricted grant money can trigger contractual recovery, false claims or criminal liability under governing program rules; the inquiry instead concerns Phantom competing bids, with its own elements.

Question 238

A contractor and an employee agree secretly to split inflated change-order proceeds. Which scheme is illustrated?

  1. Grant-funds diversion
  2. Collusive change-order fraud
  3. FCPA anti-bribery provisions
  4. Material eligibility misstatement
  5. Phantom competing bids

Explanation

Correct Answer

B:

Coordinated inflation of post-award costs can involve corruption, false billing and loss to the contracting entity.

Incorrect Answers

A:

Misuse and misrepresentation of restricted grant money can trigger contractual recovery, false claims or criminal liability under governing program rules; here the operative distinction is Collusive change-order fraud.

C:

The Foreign Corrupt Practices Act addresses corrupt offers or transfers of value to foreign officials to influence official action in obtaining or retaining business, when its jurisdictional elements apply; those prerequisites should not be confused with Collusive change-order fraud.

D:

False claims concerning program eligibility may be legally significant when they affect the government's payment decision under the governing statute; collusive change-order fraud addresses the distinct legal requirement stated in the facts.

E:

Fabricated tender alternatives misrepresent competitive conditions and may support fraud or procurement-law violations; collusive change-order fraud raises a different threshold from this alternative.

Question 239

A government grant recipient spends restricted funds on unrelated private purchases and hides the diversion. Which offense theory may apply?

  1. Grant-funds diversion
  2. Phantom competing bids
  3. Material eligibility misstatement
  4. Collusive change-order fraud
  5. FCPA anti-bribery provisions

Explanation

Correct Answer

A:

Misuse and misrepresentation of restricted grant money can trigger contractual recovery, false claims or criminal liability under governing program rules.

Incorrect Answers

B:

Fabricated tender alternatives misrepresent competitive conditions and may support fraud or procurement-law violations; that concept must be distinguished from Grant-funds diversion here.

C:

False claims concerning program eligibility may be legally significant when they affect the government's payment decision under the governing statute; the circumstances point to Grant-funds diversion rather than that separate test.

D:

Coordinated inflation of post-award costs can involve corruption, false billing and loss to the contracting entity; grant-funds diversion is the issue raised by the described conduct.

E:

The Foreign Corrupt Practices Act addresses corrupt offers or transfers of value to foreign officials to influence official action in obtaining or retaining business, when its jurisdictional elements apply; the inquiry instead concerns Grant-funds diversion, with its own elements.

Question 240

A consultant submits a false certification of eligibility to obtain disaster-relief funding. Which legal element matters?

  1. Grant-funds diversion
  2. Phantom competing bids
  3. FCPA books-and-records provision
  4. Collusive change-order fraud
  5. Material eligibility misstatement
  6. FCPA anti-bribery provisions

Explanation

Correct Answer

E:

False claims concerning program eligibility may be legally significant when they affect the government's payment decision under the governing statute.

Incorrect Answers

A:

Misuse and misrepresentation of restricted grant money can trigger contractual recovery, false claims or criminal liability under governing program rules; the relevant step in this scenario is Material eligibility misstatement.

B:

Fabricated tender alternatives misrepresent competitive conditions and may support fraud or procurement-law violations; here the operative distinction is Material eligibility misstatement.

C:

Covered issuers must keep books and accounts that accurately and fairly reflect transactions in reasonable detail, even where a bribery charge is not established; those prerequisites should not be confused with Material eligibility misstatement.

D:

Coordinated inflation of post-award costs can involve corruption, false billing and loss to the contracting entity; material eligibility misstatement addresses the distinct legal requirement stated in the facts.

F:

The Foreign Corrupt Practices Act addresses corrupt offers or transfers of value to foreign officials to influence official action in obtaining or retaining business, when its jurisdictional elements apply; material eligibility misstatement raises a different threshold from this alternative.

Certified Fraud Examiner - Law (CFE - Law) Practice Tests