CERTIFIED FORENSIC FRAUD EXAMINER (CFFE)
MODULE TWO
LAW RELATED TO FRAUD
WEDNESDAY: 21 August 2024. Morning Paper. Time Allowed: 3 hours.
This paper consists of one hundred (100) Multiple Choice Questions. Answer ALL questions indicating the letter (A, B, C or D) that represents the correct answer. Each question is allocated one (1) mark.
1. Which one of the following Kenya laws has defined concealment of material facts as an offence?
A. Computer Misuse and Cybercrime Act
B. Public Finance Management Act
C. Public Procurement and Assets Disposal Act
D. Bribery Act (1 mark)
2. Which one of the following statements is ACCURATE in regards to laws related to preventing and combating corruption globally?
A. United Nations Convention against corruption(UNCAC) is not recognised under the Kenya legal system
B. The African Union Convention on Preventing and Combating Corruption is not recognised under the Kenya legal system
C. United Nations Convention against Corruption(UNCAC) is recognised under the Kenya legal system
D. United Nations Convention against Corruption(UNCAC) is yet to be integrated into the Kenya legal system
(1 mark)
3. Which one of the following statements does NOT constitute legal elements of misrepresentation of material facts?
A. The defendant knew the representation was false and material
B. The victim relied on the misrepresentation
C. The victim suffered loss
D. The defendant misrepresented a false statement (1 mark)
4. Which one of the following is a MUST legal element in a misrepresentation criminal prosecution?
A. The victim suffered financial loss
B. The defendant knew the statement was material and false
C. The victim relied on the false statement
D. The defendant represented erroneous material statement (1 mark)
5. Which one of the following laws defines the offence committed an accounting officer through omission of material financial information?
A. Public Finance Management Act
B. Bribery Act
C. Anti- Corruption and Economics Crimes Act
D. Public officer integrity Act (1 mark)
6. Which one of the following laws does NOT require proof of criminal intent in any defined offence under the law?
A. Anti- Corruption and Economics Crimes Act, 2003
B. Public Finance Management Act,2012
C. Bribery Act, 2016
D. POCAMLA Act,2009 (1 mark)
7. Which one of the following is an offence of strict liability?
A. Forgery
B. Misrepresentation of material facts
C. Bribery
D. Concealment of material facts (1 mark)
8. Which one of the following is NOT an offence under the Computer Misuse and Cybercrime Act?
A. Forgery
B. Computer fraud
C. Misrepresentation of material statement
D. Unauthorised access to a computer (1 mark)
9. Which one of the following is MOST accurate in regards to the Bribery Act 2016?
A. The Bribery Act 2016 has a wide implication even 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 business activities with high risk of bribery and corruption
C. The Bribery Act has far-reaching implications for those doing business in Kenya only
D. To prove bribery, the prosecution must prove the criminal intent (1 mark)
10. Which one of the following is an offence committed an accountant for intentional disbursement of fraudulent payments using their opportunity?
A. Abuse of office
B. Embezzlement
C. Misappropriation of funds
D. Breach of trust (1 mark)
11. Which one of the following statements is ACCURATE in regards to breach of trust?
A. The defendant, in a breach of trust case, must be an agent
B. The defendant was trusted with the organisation’s funds
C. A breach of trust case is usually taken to court as a criminal case
D. A breach of trust involves deceiving the principal (1 mark)
12. Which one of the following statements BEST describes the legal elements of forgery?
A. The defendant represents a document with false contents
B. The defendant represented a false document which has a legal significance
C. The document was made or altered with the intent to mislead
D. The defendant made material misrepresentation (1 mark)
13. 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, is defined which one of the following Kenya laws?
A. Computer Misuse and Cybercrime Act
B. Public Finance Management Act
C. Anti- Corruption and Economics Crime
D. Penal Code (1 mark)
14. Which one of the following Kenyan laws focus only on soliciting or receiving an inducement as an offence?
A. Anti- Corruption and Economics Crime Act
B. Penal Code
C. Public Finance Management Act
D. Bribery Act (1 mark)
15. Which one of the following Kenyan laws BEST describes bid rigging as a substantive offence?
A. Public Procurement and Assets Disposal Act
B. Penal Code
C. Public Finance Management Act
D. Anti-Corruption and Economics Crime Act (1 mark)
16. Which one of the following is a type of financial misconduct under the Public Financial Management Act?
A. Conflict of interest
B. Conspiracy
C. Failure of protection of government or revenue
D. Failure to pay into bank account any public money (1 mark)
17. Which one of the following is an example of insider-trading?
A. Corporate officers, directors and employees trade their corporate’s securities based on information already known to the public
B. Directors and employees trade their corporate securities based on information on the issuer’s management accounts
C. Employees of law firms, accounting firms or stock brokers traded their securities based on information obtained from the corporates audited financial statements
D. Employees of law firms, accounting firms or stock brokers traded their securities based on information obtained from the corporates prospectus (1 mark)
18. Which one of the following statements is ACCURATE in regards to exemptions of government to conduct searches and seizure?
A. A police officer can conduct a searches based on reasonable grounds that the suspect committed the offence
B. A police officer can conduct searches if he has evidence that is beyond reasonable doubt to prove the suspect committed the offence
C. A person is in possession of incriminating evidence
D. The person is in possession of contraband (1 mark)
19. Which one of the following statements in regards to false claims and statement to government is NOT accurate?
A. To violate a law criminalising false claims to government agencies, the claims does not need to be made directly to the government
B. A claim 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 BEST describes the offence of bribing a witness?
A. Obstruction of justice
B. Corruption offence
C. Fraudulent activity
D. Hindering a government auditor in the performance of their official duties (1 mark)
21. Which one of the following statements in regards to Bribery ACT 2016 is ACCURATE?
A. The Bribery Act 2016 has broader application than the UK Bribery Act
B. The Bribery Act 2016 criminalises facilitation payments
C. The Bribery Act 2016 does not criminalise commercial bribery
D The Bribery Act 2016 does not criminalise bribery of public foreign officials (1 mark)
22. Which one of the following is NOT a type of computer fraud?
A. Distributing hoax emails
B. Computer forgery
C. Hacking
D. Unauthorised access (1 mark)
23. Which one of the following is NOT covered under the United Nations Convention against corruption – preventive measures?
A. Anti-money laundering
B. Repatriation of guilty individuals
C. Public procurement
D. Codes of conduct (1 mark)
24. Which one of the following is NOT a legal element that must be shown to prove a claim for commercial bribery?
A. The defendant acted with corrupt intent
B. The defendant gave or received something of value
C. The principal suffered damages because of the bribe
D. The defended acted without the victim’s knowledge or consent (1 mark)
25. Which one of the following statements is a fraudulent activity under the Tax Procedure Act?
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, deliberately omits from his or her return any amount which should have been included (1 mark)
26. Which one of the following Kenya laws criminalises making payments from government resources for goods not supplied or services not rendered?
A. Anti- Corruption and Economics Crimes Act
B. Public Finance Management Act
C. Computer Misuse and Cybercrime Act
D. Penal Code (1 mark)
27. Which one of the following Kenya laws defines legal elements of bid rigging and conspiracy?
A. Anti- Corruption and Economics Crimes Act
B. Bribery Act, 2016
C. Public Finance Management Act
D. Public Procurement and Assets Disposal Act (1 mark)
28. Which one of the following BEST describes an offence that involves a board of director’s divided loyalty?
A. Corruption
B. Breach of trust
C. Conflict of interest
D. Disloyalty (1 mark)
29. Which one of the following is ACCURATE in regards to the Organisation for Economic Co-operation and Development (OECD) recommendation on combating bribery in international business?
A. OECD addresses the “giving, offering and promising side”
B. OECD addresses the “receiving and soliciting side”
C. OECD focuses on both the “offering” and “demand side”
D. OECD focuses on both foreign public officials and country’s public officials” (1 mark)
30. Computer Misuse and Cybercrime Act has objects. Which one of the following is NOT one of them?
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. Protect international transparency on cybercrime matters (1 mark)
31. Which one of the following statements is MOST accurate in regards to unauthorised access under the Computer Misuse and Cybercrimes Act?
A. A person who causes, permanently, a computer system to perform a function, infringing security measures, commits an offence
B. Intent to gain access, unknowingly that such access is unauthorised, commits an offence and is liable
C. Unauthorised access to a computer or computer system is an offence, even 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 (1 mark)
32. Which one of the following statements is MOST accurate in regards to unauthorised access with intent to commit further offence?
A. Intentional unauthorised access to commit further offence under this law, is an offence
B. The further offence under any law committed through the unauthorised access will be an extra offence
C. On conviction, a fine not exceeding ten million shillings or to imprisonment for a term not exceeding ten years
D. The further offence under any law committed through the unauthorised access will not be an extra offence
(1 mark)
33. Which one of the following statements is ACCURATE in regards to 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 fraud (1 mark)
34. Which one of the following statements is ACCURATE in regards to money laundering and terrorism financing?
A. The Financial Action Task Force (FATF) is a set of standards and policies to combat money laundering and terrorist financing at international levels
B. The Financial Action Task Force (FATF) purpose is for developing and promoting standards and policies to combat money laundering and terrorist financing at international levels
C. Most of the Financial Action Task Force (FATF) members have fully implemented the FATF Standards
D. Only a few members of the Financial Action Task Force have fully implemented the FATF standards and recommendation (1 mark)
35. In regards to criminal 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 criminal intent
B. It is not a defence in prosecution that the receiving, soliciting, giving or offering of any benefit under the Anti-Corruption and Economic Crimes Act was unintentional
C. It is not a defense 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 a defence in prosecution that the act or omission did not occur (1 mark)
36. Which one of the following statements in regards to Computer Misuse and Cybercrime is NOT 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, will not be liable of a criminal intent
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. A person who knowingly 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 (1 mark)
37. Felix Odhiambo is an accountant at Maendeleo state corporation. In the course of his duties, he enters fraudulent invoices in the computer payment system. The fraudulent invoice was detected before payment was disbursed. Which one of the following BEST describes the offences committed Felix Odhiambo?
A. Computer forgery and attempt to commit crime and conspiracy
B. Computer forgery and conspiracy
C. Forgery and attempt to commit crime
D. Computer forgery and misappropriation of funds (1 mark)
38. Which one of the following BEST describes an offence a public officer of making payments for goods not delivered or services rendered?
A. Breach of trust
B. Economic crime
C. Corruption offence
D. Kickbacks (1 mark)
39. Which one of the following BEST describes the type of evidence of unexplained assets acquired through proceed of alleged corruption?
A. Direct evidence
B. Circumstantial evidence
C. Real Evidence
D. Exhibits (1 mark)
40. Which one of the following statements is ACCURATE in regards to underlying substantive offences?
A. Substantive corruption offences usually have no additional offence
B. An attempt to commit a corruption offence, is not an additional offence
C. Conspiracy offence, is an offence on its own, with no other underlying offence
D. Abuse of office is a substantive offence on its own, with an underlying offence (1 mark)
41. During Sally Nyamboke’s fraud court proceedings, the prosecution introduced Sally’ confession. Which one of the following BEST describes this form of evidence?
A. Direct testimonial evidence
B. Oral direct evidence
C. Circumstantial evidence
D. Exhibit evidence (1 mark)
42. Which one of the following investigators should obtain a search warrant to collect evidence directly from a suspect’s office?
A. A police office
B. A private investigator
C. A presiding judge
D. Prosecution (1 mark)
43. Which one of the following is a legal element of perjury offence in adversarial jurisdiction?
A. The defendant made a false statement unknowingly
B. The defendant made a false statement
C. The defendant made the false statement during pre- trial proceedings
D. A suspect made a false statement during investigations (1 mark)
44. Which one of the following is a legal element of perjury offence in civil law jurisdiction?
A. The defendant made a false statement unknowingly
B. The defendant made a false statement
C. The defendant made the false statement during examination phase
D. A suspect made a false statement during investigations (1 mark)
45. Which one of the following laws has defined concealment of material information as an offence?
A. Computer Misuse and Cybercrime
B. Public Finance Management Act
C. Bribery Act,2016
D. Public Procurement and Assets Disposal Act (1 mark)
46. Which one of the following laws has NOT defined corrupt intent as an offence?
A. Bribery Act
B. Public Finance Management Act
C. Tax procedure Act
D. Proceeds of crime and Anti- money laundering Act (1 mark)
47. Which one of the following offence is an offences in itself and in addition to another underlying offence?
A. Conflict of interest
B. Misappropriation of funds
C. Deceiving principal
D. Compounding and neglect (1 mark)
48. Concealment or omission of material information is as an offence under which one of the following laws?
A. Public Finance Management Act and Capital Markets Act
B. Bribery
C. Computer Misuse and Cybercrime Act
D. Anti- Corruption and Economic Crimes Act (1 mark)
49. Some Kenya Laws have two laws in one. Which one of the following is one of those laws?
A. Capital Markets Act
B. Public Finance Management Act
C. Computer Misuse and Cybercrime
D. The POCAMLA (1 mark)
50. Which one of the following BEST describes an attempt to commit an offence?
A. Criminal intent to commit an offence
B. Criminal offence
C. Corrupt intent
D. Fraudulent conduct (1 mark)
51. Which one of the following statements is NOT accurate in regards to entities obligation to put procedures in place to prevent bribery and corruption?
A. The Bribery Act 2016 criminalises failure to put procedures in place to prevent bribery and corruption, but can impose a fine
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. The Bribery Act 2016 does not criminalise failure to put procedures in place to prevent bribery and corruption, but can impose a fine
D. Failure to put procedures in place, to prevent bribery and corruption under the bribery Act, 2016, is a criminal offence (1 mark)
52. Which one of the statements is ACCURATE in regards to legal element of the POCAMLA Act?
A. If a person, did not know that the property forms part of the proceeds of crime, is not an offence
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, independently
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)
53. The Public Finance Management Act has defined offences public officers. Which one of the following statements is ACCURATE in regard to those offences?
A. A public officer commits an offence if that officer misapply public funds or assets
B. A public officer commits an offence incur expenditure
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 conceals information on public finances regardless of the circumstance (1 mark)
54. Which one of the following offences under the Public Finance Management Act is similar to the Anti-Corruption economic crime?
A. Bribery
B. Misrepresentation of material facts
C. Making fraudulent payments from government revenue
D. Corrupt conduct (1 marks)
55. Which one of the following is a type of forgery offence?
A. A fraudulent invoice submitted for payment purposes
B. An unauthentic document
C. A document with mispresented facts
D. A document with misleading information (1 mark)
56. Which one of the following statements BEST describes abuse of office?
A. 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
B. 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 resources
C. Only an accounting officer can be charged and prosecuted for abuse of office
D. Any agent to a principal can be charged and prosecuted for abuse of office (1 mark)
57. Which one of the following principal categories of fraud is not defined under Bribery Act?
A. Activities to enable bribery
B. Receiving a bribe
C. Paying a bribe
D. Conflict of interest (1 mark)
58. Which one of the following statements is NOT accurate in regards 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 victim
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)
59. Which one of the following is NOT an offence a public officer under the Public Finance Management Act?
A. A public officer spending public money otherwise than authorised the Constitution, an Act of Parliament or County legislation
B. A public officer raising revenues other than in accordance with the Constitution, an Act of Parliament or an Act of a County Assembly
C. A public officer enters into any obligation that has financial implications for the national government budget or a county government budget unless the obligation is authorised the Constitution, an Act of Parliament or an Act of a County Assembly
D. A public officer, spending public money authorised the Constitution, an Act of Parliament or County legislation (1 mark)
60. Which one of the following elements constitutes concealment of material facts?
A. The defendant had a duty to investigate the material facts.
B. The defendant had a duty in the circumstances to disclose.
C. The victim had a duty in the circumstances to disclose.
D. The victim relied on the misrepresentation (1 mark)
61. If management engages in massive misappropriation of an organisation’s funds because of inadequate oversight the board, which one of the following offences can the board be held responsible for the misappropriation of the funds the management?
A. Breach of trust because of not exercising due care in safeguarding the organisations resources
B. Board can be held responsible for misappropriation of the funds though they were not directly involved because they must have benefited
C. Board can be held responsible for abuse of office
D. Board can be held responsible for conspiracy (1 mark)
62. Which one of the following statements is NOT accurate in regards to activities intended to enable bribery?
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. Activities intended to enable bribery, are crimes of strict liability
D. Activities intended to enable bribery, require prove of intent (1 mark)
63. Which one of the following statements is ACCURATE in regards to offence of bribery?
A. All bribery offences are of strict liability
B. Giving and receiving of bribes
C. The prosecution must prove intent in all bribery offences
D. The prosecution must prove intent giving and receiving of bribes (1 mark)
64. Which one of the following offences is easier to prove in regards to an external auditor failure to detect material fraud in the course of an audit of financial statement?
A. Gross negligence
B. Concealment of material facts
C. Misrepresentation of material facts
D. Negligent misreprentation (1 mark)
65. Which one of the following is an offence that can be alleged against management in regard to financial statements’ fraud?
A. Gross negligence
B. Concealment of material facts
C. Misrepresentation of material facts
D. Negligent misreprentation (1 mark)
66. Which one of the following BEST describes the legal action for professional negligence?
A. Criminal prosecution
B. Civil litigation
C. Administrative justice
D. Mediation (1 mark)
67. Which one of the following Kenyan laws has NOT defined soliciting or receiving an inducement as an offense?
A. Bribery Act 2016
B. Anti-corruption and Economic Crimes Act
C. Public Finance Management Act
D. Tax procedure Act (1 mark)
68. Which one of the following is NOT a legal element of proof for deceiving a principal?
A. The defendant made a false material statement to the principal
B. The defendant knew that the statement is false
C. The defendant intentionally made a false material statement
D. The defendant made a false material statement to the detriment of the principal (1 mark)
69. An offence involving dishonesty in connection with any tax rate or imposed levy is known as .
A. economic crime
B. corruption offence
C. financial crime
D. both economic crime and corruption offence (1 mark)
70. Which one of the following offences under the Bribery Act 2016 requires prove of intent?
A. Giving a bribe
B. Receiving a bribe
C. Failure to prevent bribery and corruption
D. Activities to enable bribery (1 mark)
71. Which one of the following statements is ACCURATE in regards to false or misleading statements under the Tax Procedure Act?
A. False or misleading statements under the Tax Procedure Act require prove of intent
B. False or misleading statements under the Tax Procedure Act is an offence of strict liability
C. False or misleading statements under the Tax Procedure Act is an economic crime
D. False or misleading statements under the Tax Procedure Act is a financial crime (1 mark)
72. The Corruption court has jurisdiction over several types of offences. Which one of the following is NOT one of them?
A. Economic crime
B. Corruption offences
C. Financial crimes
D. Financial misconduct (1 mark)
73. Which one of the following offences or crimes CANNOT be tried the Corruption Court?
A. Misappropriation of public funds
B. Payment for goods not supplied is a corruption offence
C. Forgery
D. Fraud and embezzlement of public funds (1 mark)
74. Rogers Kelio a finance officer of a government entity fraudulently and unlawfully used the government payment system to make payments for goods not supplied. Which one of the following BEST describes the type of offence committed Rogers?
A. Economic crime
B. Corruption offence
C. Financial crime
D. Procurement fraud (1 mark)
75. Which one of the following statements is NOT accurate 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 develop an anti-money laundering program (1 mark)
76. 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. Unknowingly enabling an activity to give a bribe
D. A Japanese company that is conducting business into Kenya from Japan transfers $300,000 to a Kenyan official to influence the official to award it a public construction contract (1 mark)
77. Which of the following organisations is established under the POCAMLA?
A. Central Bank of Kenya
B. The Financial Reporting Centre
C. The Ethics and Anti-Corruption Commission
D. The Capital Markets Authority (1 mark)
78. Which one of the following is NOT a type of corruption offence under the Anti-corruption and Economic Crimes Act?
A. Misappropriation of public funds
B. Fraud
C. Abuse of office
D. Payments for goods not supplied (1 mark)
79. Which one of the following individuals CANNOT legally deceive a principal?
A. Agent
B. Accounting officer
C. Chief executive officer
D. Finance manager (1 mark)
80. Which of the following statements is NOT accurate in regard to giving a bribe 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)
81. Which one of the following BEST describes tax liability for unintentional act?
A. Tax liability
B. No tax liability
C. Criminal liability
D. Evasion liability (1 mark)
82. 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 criminal prosecution?
A. The statement was false
B. The statement was material
C. The victim suffered damages as a result of the misrepresentation
D. The defendant knew the representation was false (1 mark)
83. Which one of the following is NOT an offence under the Proceeds of Crime and Anti-Money laundering (POCAMLA)?
A. Financial misconduct
B. Concealment of information
C. Misrepresentation
D. Hindering a person in performance of functions under this Act (1 mark)
84. Which one of the following is NOT a recommendation that the OECD made to their member states on combating bribery in international business.?
A. To enhance only criminal laws
B. To enhance banking and accounting requirements and practice
C. To enhance tax systems and regulations
D. To enhance both criminal, civil, and administrative laws (1 mark)
85. Which one of the following statements is ACCURATE in regards to embezzlement of public funds?
A. The prosecution does not have to prove the defendant’s intent to embezzle public funds
B. Embezzlement of public funds is an economic crime
C. The prosecution must prove that the defendant breached their trust
D. The prosecution must prove the defendant’s intent to embezzle the money or property (1 mark)
86. Which one of the following is an offence under another law, that is, in addition to unauthorised access to a computer or computer system?
A. Corruption offence
B. Economic crime
C. Misappropriation of funds
D. Forgery (1 mark)
87. Which one of the following statements DOES NOT describe legal elements of criminal activities intended to enable bribery?
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, who 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. Any person, who intentionally 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 (1 mark)
88. Which one of the following statements describes the offence related to the requirement of putting in place procedures for prevention of bribery and corruption under the Bribery Act, 2016?
A. Under the Bribery Act, private entities are not, 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, only 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 the prevention of bribery and corruption appropriate to the size, scale and nature of their operations attracts vicarious liability only (1 mark)
89. Which one of the following is NOT a criminal offence under the Tax Procedure Act, 2015?
A. Any person who in relation to a tax period knowingly omits from his or her return any amount which should have been included
B. Any person who in relation to a tax period knowingly claims any relief or refund to which he or she is not entitled
C. Any person who in relation to a tax period knowingly 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 unintentionally claims any relief or refund to which he or she is not entitled (1 mark)
90. Which one of the following laws is NOT a legal statute for financial crime?
A. Common law
B. Criminal Procedure Code
C. Evidence Act
D. Civil Procedure Act (1 mark)
91. Which one of the following laws CANNOT be applied in a corruption offence?
A. Common law
B. Case law
C. Bribery Act
D. Public finance management Act (1 mark)
92. Which one of the following laws can be used to interpret a substantive law related to an economic and corruption offence?
A. Common law
B. Legal regulations
C. Case law
D. Procedural law (1 mark)
93. Which one of the following justice systems would effectively combat bribery and fraudulent activities?
A. Criminal justice system
B. Civil justice system
C. Mediation
D. Arbitration (1 mark)
94. Which one of the following is NOT a legal element that must be shown to prove bribery involving agents?
A. The defendant is a public official
B. The defendant received a reward or an advantage
C. The defendant acted with corrupt intent
D. The defendant engaged in a corrupt conduct (1 mark)
95. Which one of the following is NOT a legal element that the government must show to prove a conspiracy offence?
A. The conspirator knowingly committed at least one direct act in facilitate the conspiracy
B. The defendant knew the purpose of the agreement and intentionally joined in the agreement
C. The defendant entered into an agreement to commit an illegal act
D. The defendant unknowingly entered into an agreement to commit an illegal act (1 mark)
96. Which one of the following types of law would a judge usually apply on fraud or corruption trials in adversarial jurisdiction where the judge does not find a suitable statute?
A. Case law
B. Substantive law
C. Common law
D. Statutory law (1 mark)
97. Which one of the following laws is both administrative and substantive law?
A. Public Procurement and Asses Disposal Act
B. Anti- Corruption and Economics Crimes Act
C. Computer Misuse and Cybercrime Act
D. Bribery Act (1 mark)
98. Which one of the following fraudulent activities 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)
99. Which one of the following is a type of forgery?
A. A fraudulent invoice presented for payment
B. A fictitious invoice presented for payment
C. A document with false contents
D. A document with concealed information (1 mark)
100. Which one of the following statements is NOT a legal element of abuse of office?
A. The defendant is a public officer
B. The defendant is an agent
C. The defendant conferred a benefit to himself or another person
D. The defendant intentionally abused his office (1 mark)
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