CERTIFIED FORENSIC FRAUD EXAMINER (CFFE)
MODULE TWO
LAW RELATED TO FRAUD
WEDNESDAY: 24 April 2024. Morning Paper. Time Allowed: 3 hours.
Answer ALL questions indicating the letter (A, B, C or D) that represents the correct answer. This paper is made up of one hundred (100) Multiple Choice Questions. Each question is allocated one (1) mark.
1. Which one of the following Kenya laws has NOT defined misrepresentation of facts as an offence?
A. Computer Misuse and Cybercrime Act
B. Penal Code
C. Public Procurement and Assets Disposal Act
D. Capital markets Act (1 mark)
2. Which one of the following statements is NOT accurate in regard to international laws related to preventing and combating corruption?
A. United Nations Convention against corruption(UNCAC) has been integrated into the Kenya legal system
B. The African Union Convention on Preventing and Combating Corruption has been integrated into the Kenya legal system
C. United Nations Convention against Corruption(UNCAC) is yet to be integrated into the Kenya legal system
D. The international code of conduct for public officials is recognised Kenya law (1 mark)
3. Which one of the following is NOT a legal element to prove misrepresentation of facts as a legal offence?
A. The defendant concealed material facts
B. The defendant knew the statement or document was false
C. The defendant presented a material false statement or document
D. The victim relied on the misrepresentation (1 mark)
4. Which one of the following statements is NOT accurate in regard to legal elements that must be shown to prove misrepresentation of material facts in a criminal trial?
A. The victim relied on the false statement and suffered financial loss
B. The defendant knew the statement or document was false
C. The defendant presented a material false statement or document
D. None of the above (1 mark)
5. A public officer in charge of preparing financial statements, deliberately failed to provide all the financial information that related to the public entity. Which one of the following legal offences BEST, define the offence committed the public officer?
A. Misrepresentation of material facts
B. Concealment of material facts
C. Gross negligence
D. All the above (1 mark)
6. Which one of the following is NOT a legal element of computer forgery?
A. Intentional input, alteration, deletion suppression of computer data, resulting in inauthentic data
B. With intent to considered and acted upon for legal purposes
C. With intent to considered and acted upon to make a decision
D. All the above (1 mark)
7. Which one of the following statements is NOT accurate in regard to penalty under the Bribery Act 2016?
A. Imprisonment (maximum of ten years); and Imposition of a fine (not exceeding KES 5,000,000) plus any other penalty or punishment
B. Where the person received a quantifiable benefit or any other person suffered a quantifiable loss, imposition of additional mandatory fine (five times the amount of the benefit and/or loss) but in addition to imprisonment
C. Where the person received a quantifiable benefit and any other person suffered a quantifiable loss, imposition of additional mandatory fine (five times the amount of the benefit and five times amount quantifiable loss in addition to the initial fine and imprisonment
D. Where the person received a quantifiable benefit and any other person suffered a quantifiable loss, imposition of additional mandatory fine (five times the amount of the benefit and five times amount quantifiable loss, but, not in addition to the initial fine and imprisonment (1 mark)
8. Which one of the following statements is NOT accurate in regard to the Bribery Act 2016?
A. A person convicted for bribery and given penalties of a fine and imprisonment is required to pay the benefit received to the Government in addition
B. Under the Bribery Act, confiscation of property would be in addition to penalties of a fine and imprisonment
C. Under the Bribery Act, disqualification from serving as a director or partner of a private organisation, would not be in addition to penalties of a fine and imprisonment
D. Under the Bribery Act, being barred from holding public office would be in addition to penalties of a fine and imprisonment (1 mark)
9. Which one of the following is NOT a type of procurement offence under the Public Procurement and Assets Disposal Act?
A. A fraudulent act
B. Knowingly lie to or mislead a person carrying out a duty or function or exercising a power under this Act
C. An attempt to commit an offence
D. Corrupt conduct (1 mark)
10. Which one of the following is NOT accurate in regard to the Bribery Act 2016?
A. The Bribery Act 2016 does not have wide implications for an entity that is not established in Kenya, but do business in Kenya
B. Because of the hefty penalties, the implications should be factored into all business activities, and businesses need to establish an effective bribery and corruption prevention policy
C. The Bribery Act has far-reaching implications for those doing business in Kenya or with Kenyan entities, alongside other extra-territorial statues on bribery
D. All the above (1 mark)
11. Alex is an agent of XYZ government agency. Alex makes a statement to the principal indicating that the agency need to buy laptops for their employees. There are laptops in the store that are yet to be given out. The agent budgeted for laptops and the bought the laptops. The agent received a reward from the vendor for influencing the procurement. Which one of the following is NOT an offence committed the agent?
A. Abuse of office
B. Deceiving principle
C. Misappropriation of funds
D. Bribery (1 mark)
12. Which one of the following statements is NOT accurate in regard to the legal elements to prove breach of trust?
A. The defendant was in a position of trust
B. The defendant was entrusted with the organisation’s funds
C. The defendant did not act in the best interest of the principal
D. All the above (1 mark)
13. Which one of the following statements is NOT accurate in regard to the legal elements of forgery?
A. The defendant represents a document with false contents
B. The defendant represents a document with false contents and the document has legal significance
C. The document was made or altered with the intent to defraud
D. The defendant made material alterations that affected the legal significance (1 mark)
14. Which one of the following is an example of an economic crime under the Anti-Corruption and Economic Crimes?
A. Causing a computer or any other electronic machinery to perform any function that directly or indirectly results in a loss or adversely affects any public revenue or service
B. Asset misappropriation
C. Fraud
D. Conflict of interest (1 mark)
15. Which one of the following Kenya laws defines soliciting or receiving an inducement as an offence?
A. Proceeds of crime and Anti-money laundering Act
B. Capital Markets Act
C. Public Finance Management Act
D. All the above (1 mark)
16. Which one of the following offences is NOT a substantive offence?
A. Conspiracy
B. Bid rigging
C. Asset misappropriation
D. Computer fraud (1 mark)
17. The Capital Markets Act prohibits insider trading. Which one of the following is an example of inside-trading?
A. Corporate officers, directors and employees trade their corporate’s securities based on information already known to the public
B. Family members, friends and business associates of corporate officers, directors and employees trade their corporate securities based on information on the issuer’s prospectus
C. Employees of law firms, accounting firms or stock brokers trade their securities based on information obtained in the course of their engagement
D. All the above (1 mark)
18. Which one of the following is an exemption of the requirements for government to conduct searches and seizures?
A. A police officer believes, based on reasonable grounds, that the suspect committed the offence
B. A police officer believes beyond reasonable doubt, the suspect committed the offence
C. A person commits an offence in the presence of a police officer
D. All the above (1 mark)
19. Which one of the following statements in regard to false statement to government is NOT accurate?
A. To violate a law criminalising false statements to government agencies, the statements does not need to be made directly to the government
B. A statement made to a third party does not violate laws related to false statements to the government
C. To violate laws related false statements to government, the government does not have to suffer loss
D. An offence of false statement to the government occurs, even when the government did not rely on the false statement (1 mark)
20. Which one of the following is NOT a type of obstruction of justice offence?
A. Contempt of court
B. Bribing a witness
C. Destroying documents
D. Impeding a government auditor in the performance of their official duties (1 mark)
21. Which one of the following statements is NOT accurate in relation to the UK Bribery Act and Bribery Act, 2016?
A. The UK Bribery Act has broader application than the Bribery Act 2016 in regard to commercial bribery
B. Unlike the FCPA, the UK Bribery Act and Bribery 2016 criminalise facilitation payments
C. The UK Bribery Act exercise jurisdiction over all individuals for acts of corruption when any part of the offences occurs in the UK
D. If an organisation’s anti-corruption programme complies with the FCPA, it will not be adequate for the purpose of complying with the Bribery Act 2016 (1 mark)
22. Which one of the following statements is NOT accurate in regard to computer forgery?
A. Computer forgery involves a person who intentionally inputs, alters, deletes or suppresses computer data, resulting in inauthentic data with the intent that it be considered or acted on for legal purposes, as if it were authentic
B. Computer forgery involves a person who intentionally inputs, alters, deletes or suppresses computer data
C. Computer forgery is a separate offence in addition to the underlying crime
D. Computer forgery is a type of computer misuse offence (1 mark)
23. Which one of the following statements is NOT accurate in relation to the fight against bribery?
A. Before the Bribery Act 2016, the Anti-Corruption and Economic Crimes Act did not impose significant responsibilities on the private sector to put anti-corruption measures in place
B. The Bribery Act 2016 imposes express duties on private entities and individuals to prevent and report incidents of bribery
C. Like the UK Bribery Act, the Bribery Act 2016 has extra-territorial application in relation to bribery-related offenses carried outside Kenya
D. The Bribery Act 2016 does not criminalise facilitation fees to expedite the process but rather an inducement to influence decision (1 mark)
24. The U.S. Foreign Corrupt Practices Act’s (FCPA) does NOT criminalise which one of the following acts?
A. A U.S company promises to pay a foreign official $100,000 as a facilitation fee
B. A U.S company transfers $500,000 to a foreign official to influence the official to award it a public construction contract
C. A UK company that is trading securities on the New York Stock Exchange transfers $500,000 to a foreign official to influence the official to award it a public contract
D. All of the above (1 mark)
25. The Tax Procedure Act criminalises which one of the following fraudulent activities?
A. Any person who, in relation to a tax period, unknowingly omits from his or her return any amount which should have been included
B. Any person who, in relation to a tax period, unknowingly claims any relief or refund to which he or she is not entitled
C. Any person who, in relation to a tax period, unknowingly prepares false books of account or other records relating to that other person or falsifies any such books of account or other records
D. Any person who, in relation to a tax period, intentionally omits from his or her return any amount which should have been included (1 mark)
26. Which one of the following statements is NOT accurate in regard to false or misleading statements under the Tax Procedure Act?
A. A person commits an offence when the person deliberately makes a statement to an authorised officer that is false or misleading in a material particular
B. A person commits an offence when the person unintentionally omits from a statement made to an authorised officer any matter or thing without which the statement would be false or misleading in a material particular.
C. A person does not commit an offence of false or misleading statements when the person intentionally conceals from a statement made to an authorised officer any matter or thing without which the statement would be false or misleading in a material particular
D. All the above (1 mark)
27. Under the Anti-corruption and Economic Crimes Act, which one of the following statements is ACCURATE?
A. Misappropriation of public funds is defined a corruption offence
B. Making payment for goods not supplied is a corruption offence
C. Fraud and embezzlement are defined as economic crimes
D. Conflict of interest is an economic crime (1 mark)
28. Claud Johnson is a finance officer of Energy and lighting company, a government corporation, he fraudulently and unlawfully used the government payment system to make payments for goods not supplied. Which of the following Kenya laws were violated this conduct?
A. Anti-Corruption and Economic Crimes Act and Computer Misuse and Cyber-Crime Act
B. Penal code and Anti-Corruption and Economic Crimes Act
C. Anti-Corruption and Economic Crimes and Public Finance Management Act
D. All the above (1 mark)
29. Which one of the following statements is NOT accurate in regard to conflicts of interest, under the Bribery Act 2016?
A. The agent knows or has reason to believe that the principal is unaware of the interest and the agent fail to disclose the interest the agent will have committed an offence
B. The agent votes or participates in the proceedings of his principal in relation to the decision.
C. A private body may authorise its agent to vote or participate in the proceedings of the private body and the voting or participation of an agent will not constitute a conflict of interest
D. If an agent of a public body knowingly acquires or holds, directly or indirectly, private interest in any contract agreement or investment, will not be guilty of an offence if the principal authorise the agent to participate or make a decision on behalf of the principal (1 mark)
30. Which one of the following statements is NOT accurate in regard to money laundering under the Proceeds of Crime and Anti-Money Laundering Act (POCAMLA)?
A. The POCAMLA obligations include, establishing and maintaining internal reporting procedures
B. Upon the coming into force of this Act (POCAMLA), a reporting institution shall undertake customer due diligence on the existing customers
C. The POCAMLA make it an obligation for financial institution to undertake customer due diligence on new customers and existing customers
D. The POCAMLA does not make it an obligation for Non-financial designated reporting institution to undertake customer due diligence on new customers and existing customers (1 mark)
31. Which one of the following acts would NOT constitute an offence under the Bribery Act 2016?
A. To promise to pay a foreign official $100,000 to expedite a process
B. A U.S company makes a payment of $200,000 to a Kenyan official to influence the official to award a public contract
C. A Japanese company that is conducting business into Kenya from Japan transfers $3000,000 to a Kenyan official to influence the official to award it a public construction contract
D. None of the above (1 mark)
32. Which of the following statements in regard to the Bribery Act 2016 and UK Bribery Act is NOT accurate?
A. The Bribery Act 2016 and the UK Bribery Act have broader applications than the US Foreign Corrupt Practice Act
B. Unlike the Bribery Act 2016, the UK Bribery Act criminalise payment of commercial bribery
C. Unlike the US Foreign Corrupt Practice Act, the Bribery Act 2016 and the UK Bribery Act criminalise payment of facilitation fees
D. All the above (1 mark)
33. Which one of the following is NOT a type of corruption offence under the Anti-corruption and Economic Crimes Act?
A. Fraud
B. Bid rigging
C. Abuse of office
D. Protection of government property or revenue (1 mark)
34. An agent who, to the detriment of his principal, uses, or gives to his principal, a document that he knows contains anything that is false or misleading in any material respect is guilty of an offence. Which one of the following offences under the Anti-corruption and Economic Crimes Act BEST describe the offence?
A. Misrepresentation of material facts
B. Forgery
C. Deceiving principal
D. Breach of trust (1 mark)
35. Which one of the following statements is NOT accurate in relation to giving a bribe as stipulated under the Bribery Act 2016?
A. A person commits the offence of giving a bribe if the person offers, promises or gives a financial or other advantage to another person, who does not know or believes the acceptance of the financial or other advantage would itself constitute the improper performance of a relevant function or activity
B. A person commits the offence of giving a bribe if the person offers, promises or gives a financial or other advantage to another person even if the person’s performance of a relevant function is not improper
C. It shall not matter whether the person to whom the advantage is offered, promised or given is the same person as the person who is to perform, or has performed, the function or activity concerned
D. It shall not matter whether the advantage is offered, promised or given a person directly or through a third party (1 mark)
36. Which one of the following is the BEST defence against a tax fraud liability?
A. Death of the tax payer
B. No of tax liability
C. Unintentional failure to pay taxes
D. Reliance on a tax expert (1 mark)
37. Which one of the following is NOT a legal element that must be shown to prove a claim for fraudulent misrepresentation of material facts in civil suit?
A. The victim relied on the misrepresentation
B. The victim suffered damages as a result of the misrepresentation
C. The defendant knew the representation was false
D. None of the above (1 mark)
38. Which one of the following is NOT an offence under the Proceeds of Crime and Anti-Money laundering (POCAMLA)?
A. Failure to comply with a court order
B. Concealment of facts
C. Misrepresentation of facts
D. Misuse of information (1 mark)
39. Which one of the following is NOT a recommendation that the OECD made to their member countries on combating bribery in international business?
A. To enforce the existing criminal laws
B. To enhance banking and accounting requirements and practice
C. To enhance tax systems and regulations
D. All the above (1 mark)
40. Which one of the following is NOT a legal element of official bribery?
A. The defendant offers, promises or gives financial or other advantage
B. To a person who knows or believes the acceptance of the financial or other advantage would itself constitute improper performance of a relevant function or activity
C. The advantage is offered, promised or given through a third party
D. None of the above (1 mark)
41. Under the Bribery Act 2016, which one of the following does NOT constitute a bribe?
A. Interest in a property
B. Liquidation of any loan
C. Discharge of any obligation or other liability
D. None of the above (1 mark)
42. Which one of the following statements is NOT accurate about embezzlement?
A. The prosecution does not have to prove the defendant’s intent to embezzle the money
B. The prosecution must prove that the defendant was entrusted with the money or property
C. The prosecution must prove that the defendant took away and denied the owner use of the money or property
D. The prosecution must prove the defendant’s intent to embezzle the money or property (1 mark)
43. Which one of the following statements is NOT accurate with regard to Computer Misuse and Cybercrime?
A. Unauthorised access is an offence on its own, under the Computer Misuse and Cybercrime
B. Unauthorised offence with the intent to commit further offence is an additional offence
C. The offence committed under, any other law gaining unauthorised access will not be an additional offence to the unauthorised access
D. All the above (1 mark)
44. Which one of the following organisations receive reports from reporting financial institutions in Kenya?
A. Central Bank of Kenya
B. Financial Reporting Centre (FRC)
C. The Asset Recovery Agency
D. All the above (1 mark)
45. Which one of the following stages of money laundering, is easier to detect money laundering?
A. Layering
B. Integration
C. Placement
D. All the above (1 mark)
46. Which one of the following statements is ACCURATE in regard to Financial Action Task Force?
A. Kenya is a member of the Financial Action Task Force
B. Kenya is not a member of the Financial Action Task Force, but benchmarks in developing anti-money laundering programs
C. Financial Action Task Force, membership requirements are very stringent and not all countries have been able to meet the requirements
D. None of the above (1 mark)
47. Which one of the following statements is NOT accurate under the POCAMLA Act?
A. This act does not apply to professional firms preparing or carrying out transactions on behalf of their clients
B. This act put an obligation on reporting institutions to take reasonable measures to establish the truth of the identity of any applicant seeking to enter into business relationship with it
C. This act put an obligation on the reporting institutions to establish and maintain customers’ records
D. None of the above (1 mark)
48. Which one of the following statements is NOT accurate in regard to bid rigging under the Anti-Corruption and Economic Crimes Act?
A. Bid rigging is a type of a corruption offence that is perpetrated bidders
B. Refraining from submitting a tender, proposal, quotation or bid because of an inducement or reward is bid rigging offence
C. Withdrawing or changing a tender, proposal, quotation or bid because of an inducement or reward is bid rigging offence
D. Refraining from submitting a tender, proposal, quotation or bid is a bid rigging offence (1 mark)
49. The capital Markets Act has defined securities market manipulation, as a securities offence. Which of the following is NOT a securities market manipulation?
A. Increase, or are likely to increase the price with the intention of inducing another person to purchase, subscribe for, or to refrain from selling securities issued the same company or a related company or such other listed securities
B. Employees trading their shares based on inside information that is not known the public
C. Stabilise or are likely to stabilise the price with the intention of inducing another person to sell, purchase, or subscribe for or to refrain from selling, purchasing or subscribing for securities issued the same company or a related company or such other listed securities
D. All the above (1 mark)
50. Which one of the following statements about securities laws and regulations like the Capital Markets Act is ACCURATE?
A. National securities laws and regulations have extraterritorial reach
B. Most securities markets are regulated on an international basis
C. Securities exchanges are regulated entities that have regulatory authority
D. National securities laws and regulations does not have extra territorial reach (1 mark)
51. Which one of the following is NOT a legal element that must be proven in a claim of official bribery under the Bribery Act 2016?
A. The criminal defendant received an advantage
B. The criminal defendant’s criminal intent
C. The criminal defendant is a government official
D. The criminal defendant engaged in a corrupt conduct (1 mark)
52. Under the Bribery Act 2016, which one of the following is a relevant function or activity?
A. Any function carried out a state officer or public officer outside of his/her official duties
B. Any function that is not of public nature
C. Any activity performed or on behalf of a body of persons whether corporate or otherwise
D. All the above (1 mark)
53. Which one of the following statement is NOT accurate in regard to Protection of Whistle-blowers and Witnesses under the Bribery Act 2016?
A. Under the Act, it is an offence to harass, intimidate or disclose any information regarding informants, whistle-blowers or witnesses
B. The Bribery Act mandates law enforcement agencies to establish mechanisms to protect the identity of informants and witnesses
C. Under this Act, it is not an offence for an organisation to punish a whistle-blower or witness for offenses committed the whistle-blower or witness
D. None of the above (1 mark)
54. The Bribery Act imposes heavy penalties for bribery-related offenses. Which one of the following is NOT accurate in regard to a penalty under the Bribery Act?
A. Imprisonment (maximum of ten years);
B. Imposition of a fine (not exceeding KES 5,000,000)
C. Where the person received a quantifiable benefit or any other person suffered a quantifiable loss, imposition of a fine (five times the amount of the benefit and/or loss) but not in addition to the initial fine
D. None of the above (1 mark)
55. The Bribery Act imposes heavy penalties for bribery-related offenses, which one of the following statements is NOT
accurate in regard to penalty under the Bribery Act?
A. Requirement to pay the benefit received to the Government
B. Confiscation of property acquired through proceeds of bribery
C. Being barred from holding public office or being a director or partner in Kenya
D. Disqualification from holding a public office if one is charged with a bribery offence (1 mark)
56. Which one of the following statements is NOT accurate in regard to proving conspiracy?
A. At least one of the conspirators knowingly committed at least one overt act in furtherance of the conspiracy
B. The defendant knew all the other conspirators
C. The defendant entered in an agreement to commit an illegal act
D. None of the above (1 mark)
57. Which one of the following is NOT accurate in relation to objects of the Computer Misuse and Cybercrime?
A. Protect the confidentiality, integrity and availability of computer systems, programs and data
B. Facilitate for prevention, investigation, prosecution and punishment of cybercrimes
C. Facilitate international co-operation on matters covered under this Act
D. None of the above (1 mark)
58. Which one of the following statements is NOT accurate under the Computer Misuse and Cybercrimes Act 2018?
A. If the person is entitled to control access of the kind in question to the program or data, access the computer system, and manipulate data the action will not be considered as unauthorised access
B. It is immaterial that the unauthorised access is not directed at any particular program or data program or data of any kind
C. If the unauthorised access is not directed at any program or data held in any particular computer system, the action will not be considered as unauthorised access offence
D. None of the above (1 mark)
59. Which one of the following statements is NOT accurate in regard to unauthorised access with intent to commit further offence?
A. Unauthorised access with the intent to commit further offence under any law or to facilitate the commission of a further offence that person or any other person, commits an offence
B. On conviction, a fine not exceeding ten million shillings or to imprisonment for a term not exceeding ten years or to both
C. The further offence under any law committed through the unauthorised access will not be an additional offence
D. None of the above (1 mark)
60. Which one of the following statements is ACCURATE in regard to an unauthorised interference to a computer system, program or data?
A. Unauthorised interference can only be committed a person with authorised access
B. Unauthorised interference can be committed a person with unauthorised access using technical means to gain access
C. Unauthorised interference can only be committed a person with unauthorised access
D. All the above (1 mark)
61. Which one of the following statements in regard to the United Nations Convention Against Corruption (UN Convention) is NOT accurate?
A. Member states must implement procedures and mechanisms to detect and prevent the transfer of assets obtained through illicit activities
B. Member states must establish independent anti-corruption bodies that provide oversight on the implementation of the UN Convention policies
C. Member states criminalise some acts of corruption committed within their territories or their nationals
D. None of the above (1 mark)
62. If an accounting officer authorised payments for goods not supplied, which one of the following law has not defined this kind of offence?
A. Anti-Corruption and Economic Crimes Act
B. Bribery Act
C. Public Finance Management Act
D. Public Procurement and Assets Disposal Act (1 mark)
63. Rosy, a revenue officer, works in a big organisation with several cash points. Rosy observe that the revenue surrendered cashiers is not commensurate with services offered. However, all the revenue receipted is surrendered. Which one of the following BEST describes the offence that is being committed the employees?
A. Theft of cash
B. Fraud
C. Misappropriation of funds
D. None of the above (1 mark)
64. Which one of the following is NOT an element that must be established to prove fraud based on the concealment of material facts?
A. The defendant acted with intent to mislead or deceive the victim(s)
B. The defendant did not disclose material facts to all interested parties
C. The defendant had knowledge of a material fact, and had a duty to disclose and failed to disclose the material facts
D. None of the above (1 mark)
65. Which one of the following statements is NOT accurate in regard to conflict-of-interest offense under the Anti- corruption and Economic Crimes Act?
A. If an agent has a direct or indirect private interest in a decision that his principal is to make the agent is guilty of an offense if the agent knows or has reason to believe that the principal is unaware of the interest and the agent fails to disclose the interest
B. If an agent votes or participates in the proceedings of his principal in relation to the decision
C. A public body may authorise its agent to vote or participate in the proceedings of the public body and the voting or participation of an agent as so authorised
D. A private body may authorise its agent to vote or participate in the proceedings of the private body and the voting or participation of an agent as so authorised (1 mark)
66. Which one of the following is NOT accurate Under the Tax Procedure Act 2015, in regard to criminalising tax related actions?
A. The law criminalise schemes designed for tax avoidance
B. The law criminalises tax evasion
C. The law does not criminalise tax avoidance
D. None of the above (1 mark)
67. Which one of the following statements is ACCURATE in regard to bribery under the Bribery Act 2016?
A. Under the Bribery Act 2016, the prosecution must prove that the defendant engaged in a corrupt conduct offering or receiving a bribe
B. Under the Bribery Act 2016, the prosecution must prove that the defendant acted improperly because of the bribe received
C. Under the Bribery Act 2016, the prosecution must prove that the defendant received something of value capable of influencing his official act or a commercial business decision
D. None of the above (1 mark)
68. Terry is serving in two boards of companies that compete in road construction Terry, has not disclosed the information to the two companies. Which of the following offences did Terry engage in?
A. Corruption
B. Breach of trust
C. Conflict of interest
D. All the above (1 mark)
69. Which one of the following is NOT accurate in regard to OECD Recommendation on Combating Bribery in International Business (Recommendation)?
A. OECD focuses on the “offering side”
B. OECD focuses on the “demand side”
C. OECD focuses on both the “offering” and “demand side”
D. None of the above (1 mark)
70. Which one of the following is NOT accurate in relation to objects of Computer Misuse and Cybercrime?
A. Protect the confidentiality, integrity and availability of computer systems, programs and data
B. Prevent the unlawful use of computer systems
C. Facilitate international co-operation on matters covered under this Act
D. None of the above (1 mark)
71. Which one of the following statements is NOT accurate in regard to unauthorised access under the Computer Misuse and Cybercrimes Act 2018?
A. A person who causes, whether temporarily or permanently, a computer system to perform a function, infringing security measures, commits an offence
B. Intent to gain access, and knowing such access is unauthorised, commits an offence and is liable
C. Gaining unauthorised access to a computer or computer system is not an offence, if no further offence was occasioned the unauthorised access
D. On conviction, there is a fine not exceeding five million shillings or to imprisonment for a term not exceeding three years or to both (1 mark)
72. Which one of the following statements is NOT accurate in regard to unauthorised access with intent to commit further offence?
A. Unauthorised access with the intent to commit further offence under any law, or to facilitate the commission of a further offence that person or any other person, commits an offence
B. The further offence under any law committed through the unauthorised access will be an additional offence
C. On conviction, a fine not exceeding ten million shillings or to imprisonment for a term not exceeding ten years, or to both
D. The further offence under any law committed through the unauthorised access will not be an additional offence (1 mark)
73. Which one of the following statements is ACCURATE about an unauthorised interference, to a computer system, program or data?
A. Unauthorised interference can be committed a person with authorised or unauthorised access
B. Unauthorised interference can only be committed a person with authorised access
C. Unauthorised interference can only be committed a person with unauthorised access
D. Unauthorised interference with a computer or computer system is offence of computer forgery (1 mark)
74. Which one of the following statements is NOT accurate in regard to the Financial Action Task Force and Anti- money laundering efforts?
A. The Financial Action Task Force (FATF) is a set of standards and policies to combat money laundering and terrorist financing at both the national and international levels
B. Its purpose is for developing and promoting standards and policies to combat money laundering and terrorist financing at both the national and international levels
C. The FATF’s Recommendations, revised in 2012, created the most comprehensive legal framework for its members
D. Only a few of its members have fully implemented the FATF standards and recommendation (1 mark)
75. In regard to intent under the Anti-Corruption and Economic Crimes Act, which one of the following statements is
NOT accurate?
A. The offence of receiving, soliciting, giving or offering of any benefit, under the Anti-Corruption and Economic Crimes Act, require prove of intent, unlike under the Bribery Act, 2016
B. It is not a defence in prosecution of an offence of receiving, soliciting, giving or offering of any benefit, under the Anti- Corruption and Economic Crimes Act, that it is customary in any business, undertaking, office, profession or calling
C. “It is not a defence in prosecution that the act or omission was not within a person’s power or that the person did not intend to do the act
D. It is not a defence that the act or omission did not occur (1 mark)
76. Which one of the following statements in regard to Computer Misuse and Cybercrime is ACCURATE?
A. A person who knowingly and without authority discloses any password, access code or other means of gaining access to any program or data held in any computer system commits an offence
B. The person who unknowingly disclose a password is liable on conviction
C. A person who unknowingly through negligence discloses any password, access code or other means of gaining access to any program or data held in any computer system commits an offence under the Computer Misuse and Cybercrime
D. All the above (1 mark)
77. Fatuma is an accounts payable accountant at XYZ State Corporation. In the course of her duties she enters fraudulent invoices in the computer payment system. Which one of the following BEST describes the offences committed Fatuma?
A. Computer forgery and failure to protect government property or revenue
B. Forgery and economic crime
C. Economic crime and cybercrime
D. Misappropriation of funds (1 mark)
78. Carey is a principal accountant at XYZ government agency. Carey is responsible for authorising creditors’ payments. In collusion with the procurement manager, they agreed that Carey authorise payments for goods that were not supplied and then later shared the proceeds between themselves and the vendors. Which one of the following is ACCURATE in regard to the principal accountant’s ‘offences’?
A. The principal accountant, if proved, will be guilty of conspiracy and breach of trust
B. The principal accountant, if proved, will be guilty of conspiracy and misappropriation of funds
C. The principal accountant, if proved, will be guilty of conspiracy and Conflict of interest
D. All the above (1 mark)
79. Which one of the following statements is NOT accurate in relation to evidence of corruption under the Anti- corruption and Economic Crimes Act?
A. Unexplained asset acquired at or around the time the person was reasonably suspected of corruption or economic crime, and where there is no satisfactory explanation of the sources of income used to acquire the assets
B. Unexplained sources of funds for acquiring the assets is circumstantial evidence of corruption
C. Unexplained assets are type of circumstantial evidence of corruption
D. Unexplained assets are type of direct evidence of corruption (1 mark)
80. Which one of the following statements is ACCURATE in regard to corruption offences?
A. Corruption offences usually have no additional offence
B. An attempt to commit a corruption offence, where the offence is not completed is an offence under the Anti- Corruption and Economics Crime Act
C. Conspiracy offence, is an offence on its own and there is no other underlying offence
D. Abuse of office is a type of corruption offence on its own, and there is no other underlying offence (1 mark)
81. Sean a fraud suspect, confesses to commission of fraud. During Sean’s fraud trial, the prosecution introduces Seans’ confession as evidence of his fraudulent act. In which jurisdictions would the confession be admitted as evidence?
A. Inquisitorial jurisdictions
B. Adversarial jurisdictions
C. Common law jurisdiction
D. All the above (1 mark)
82. Which one of the following should be determined in regard to requirement for a search warrant in a jurisdiction with laws granting people the right to be free from unreasonable search and seizure?
A. If the police officer is conducting the search
B. If it is a criminal offence
C. If there is sufficient evidence
D. If the suspect is known (1 mark)
83. Which one of the following statements is NOT accurate in regard to perjury offence?
A. The defendant made the statement with knowledge of its falsity
B. The defendant made a false statement that was material
C. The defendant made the false statement during pre- trial proceedings
D. A statement can only be perjury, if it is made during trial proceedings (1 mark)
84. Which one of the following laws has NOT defined misrepresentation of facts as an offence?
A. Capital Markets Act
B. Public Finance Management Act
C. Bribery Act, 2016
D. Public Procurement and Assets Disposal Act (1 mark)
85. Which one of the following laws has NOT defined corrupt conduct as an offence?
A. Anti-Corruption and Economics Crimes Act
B. Public Finance Management Act
C. Bribery Act
D. Proceeds of crime and Anti-money laundering Act (1 mark)
86. Which one of the following offences is NOT an offence in addition to another underlying offence?
A. Abuse of office
B. Conspiracy
C. Computer forgery
D. Bid rigging (1 mark)
87. Which one of the following laws has defined concealment or omission of material information as an offence?
A. Public Finance Management Act
B. Bribery
C. Computer Misuse and Cybercrime Act
D. All the above (1 mark)
88. Which one of the following law has two laws in one?
A. Capital Markets Act
B. Public Finance Management Act
C. Anti-Corruption and Economics Crimes Act
D. All the above (1 mark)
89. Which one of the following laws has defined an attempt to commit a crime as an offence?
A. Tax Procedure Act
B. Public Finance Management Act
C. Public Procurement and Assets Disposal Act
D. Anti-Corruption and Economics Crimes Act (1 mark)
90. Which one of the following statements in regard to legal elements of criminal activities intended to enable bribery is NOT accurate?
A. Any person who knowingly assists a person or a private entity to give or receive a bribe obtaining property intended for use in bribery
B. Any person who knowingly assists a person or a private entity to give or receive a bribe obtaining property intended for use in bribery using, having possession of or transferring as a result or connection with bribery
C. Any person, unintentionally assists a person or a private entity to give or receive a bribe recording property which was obtained as a result of or in connection with bribery
D. All the above (1 mark)
91. Which one of the following statements under the Bribery Act 2016 is NOT accurate?
A. Under the Bribery Act, private entities are now required to put in place procedures for the prevention of bribery and corruption appropriate to their size and scale and nature of their operations
B. Under the Bribery Act, public entities are now required to put in place procedures for the prevention of bribery and corruption appropriate to the size, scale and nature of their operations
C. Failure of private entities to put in place such procedures for the prevention of bribery and corruption appropriate to the size, scale and nature of their operations attracts individual liability for the director or a senior officer
D. Failure of private entities, to put in place for the prevention of bribery and corruption appropriate to the size, scale and nature of their operations attracts vicarious liability only (1 mark)
92. Which one of the following is NOT one of the IOSCO Objectives and Principles of Securities Regulation?
A. Protection of investors
B. Protection of issuers of securities
C. The reduction of systemic risk
D. Ensuring that markets are fair, efficient and transparent (1 mark)
93. Which one of the following statements is NOT accurate in regard to professional negligence?
A. Cases of professional negligence are usually brought to court as criminal offences
B. Cases of professional negligence are hard to prove
C. Failure to exercise due care in the performance of a duty a professional is an example of professional negligence
D. It is easier to prove misrepresentation of material facts a professional, than to prove professional negligence (1 mark)
94. Which one of the following statements is ACCURATE in regard to the private and public entities obligation to put procedures in place to prevent bribery and corruption?
A. The Bribery Act, 2016 does not criminalise failure to put procedures in place to prevent bribery and corruption, because failure to put procedures in place is not a criminal offence
B. Failure to put procedures in place will be presumed as consent the entity’s senior officer not to prevent bribery and corruption in their organisation
C. Failure to put procedures in place, will not be presumed as consent the entity’s senior officer, not to prevent bribery
D. Failure to put procedures in place, to prevent bribery and corruption under the bribery Act, 2016, is a civil offence (1 mark)
95. Which one of the following statements is NOT accurate in regard to legal element of money laundering under the POCAMLA Act?
A. A person who knows or who ought reasonably to have known that property forms part of the proceeds of crime
B. Enters into any agreement or engages in any arrangement or transaction with anyone in connection with that property
C. Performs any other act in connection with such property, whether it is performed independently or with any other person,
D. If a person unknowingly enters into any agreement or engages in any arrangement or transaction with anyone in connection with that property (1 mark)
96. Which one of the following statements is NOT accurate in regard to offences public officers under the Public Finance Management Act?
A. A public officer commits an offence if that officer misappropriates public funds or assets
B. A public officer commits an offence if that officer conceals information on public finances to obtain a financial benefit
C. A public officer commits an offence if that officer solicits or receive an inducement
D. A public officer commits an offence if that officer offers or pays a bribe to influence a financial decision
(1 mark)
97. Which one of the following principal categories of fraud is not defined under the Public Finance Management Act?
A. Bribery
B. Misrepresentation of material facts
C. Forgery
D. Concealment of material facts (1 mark)
98. Which one of the following statements describe the legal elements of forgery?
A. A fraudulent invoice presented to a procuring entity to demand payment
B. A document with alterations, rendering the document not authentic
C. A document that is false and is material in nature
D. All the above (1 mark)
99. Which one of the following statements is NOT accurate in regard to abuse of office offence?
A. A criminal defendant being prosecuted for abuse of office can successfully use legal impossibility as a defence if the criminal defendant is not an agent to the principal
B. Any person who has responsibility for the administration and management of public funds and then misappropriates those funds, can be prosecuted for abuse of office
C. A person who is entrusted with public resources and then misappropriates the resources can be charged with abuse of office in addition to misappropriation of
D. None of the above (1 mark)
100. Which one of the following principal categories of fraud, is not defined under the Anti-corruption and Economics Act?
A. Bribery
B. Concealment of material facts
C. Conflict of interest
D. Fraudulent payments (1 mark)
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