CERTIFIED FORENSIC FRAUD EXAMINER (CFFE)
MODULE TWO
LAW RELATED TO FRAUD
WEDNESDAY: 4 December 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 statements is NOT accurate in regard to the Public Procurement and Assets Disposal Act?
A. The Public Procurement and Assets Disposal Act is an Administrative law
B. The Public Procurement and Assets Disposal Act is both a criminal and administrative law
C. The Public Procurement and Assets Disposal Act has provisions for corrupt and fraudulent activities
D. The provisions for fraudulent and corrupt activities are prosecuted under other laws (1 mark)
2. Which one of the following laws could be applied in a procurement corrupt activities vendors?
A. Public Procurement and Assets Disposal Act
B. Anti-Corruption and Economic Crimes Act
C. Bribery Act
D. Penal Code (1 mark)
3. Which one of the following statements is NOT accurate in regard to payment of goods not supplied from government revenue?
A. The offence is an economic crime under the Anti-Corruption and Economics Crime Act
B. The offence also attracts an extra offence of misappropriation of public funds under the Public Finance Management Act
C. The offence does not attract an additional offence in addition to the economic crime
D. None of the above (1 mark)
4. Which one of the following statements is NOT a legal element of omission of material information?
A. The defendant had a duty to disclose the material facts
B. The defendant knew the statement or document was false
C. Intent to deceive or mislead
D. The victim suffered loss (1 mark)
5. Which one of the following is NOT a legal offence defined under the Public Finance Management Act?
A. Taking possession of public funds unlawfully
B. Concealment of material facts
C. Misappropriation of public funds
D. Concealment of facts (1 mark)
6. Which one of the following is NOT a legal element of misusing a computer for forgery purposes?
A. Intentional input, alteration and deletion suppression of computer data, resulting in authentic data
B. With intent to be considered and acted upon for legal purposes
C. With intent to be considered and acted upon
D. None of the above (1 mark)
7. Which one of the following is NOT a general offence under the Bribery Act 2016?
A. Activities to enable bribery
B. Giving a bribe
C. Receiving a bribe
D. Bribery of foreign official (1 mark)
8. Which one of the following is an element of a bribery offence under the bribery Act 2016?
A. A corrupt conduct
B. Fraudulent act
C. Misrepresentation of material facts
D. Bid rigging (1 mark)
9. Which one of the following statements is NOT accurate in regard to implications under the Bribery Act 2016?
A. The Bribery Act 2016 does not have implications for an entity that is not established in Kenya under any circumstances
B. Because of the hefty penalties, the implications should be factored into all business activities
C. The Bribery Act has far-reaching implications for those doing business in Kenya or with Kenyan entities
D. Like the UK Bribery Act, the Bribery Act 2016 has far-reaching implications (1 mark)
10. Which one of the following is NOT an offence associated with deceiving principle under the Anti-Corruption and Economics Crimes Act?
A. Abuse of office
B. Bribery
C. Misappropriation of funds
D. Conflict of interest (1 mark)
11. Which one of the following laws has defined breach of trust as an offence?
A. Public Finance Management Act
B. Computer Misuse and Cyber Crime
C. Public Procurement and Assets Disposal Act
D. Bribery Act (1 mark)
12. Which one of the following statements is ACCURATE in regard to forgery offence?
A. The defendant represents a document with inaccurate contents
B. The defendant represents a document with false contents
C. The defendant made material alterations on the document
D. None of the above (1 mark)
13. Which one of the following offences is defined MOST laws that have defined fraudulent offences?
A. Misrepresentation of material facts
B. Asset misappropriation
C. Fraud
D. Concealment of material facts (1 mark)
14. Which one of the following laws defines forgery as an offence?
A. Proceeds of crime and Anti- money laundering (POCAMLA)
B. Capital Markets Act (CMA)
C. Public Finance Management Act (PFMA)
D. Computer Misuse and Cybercrime Act (1 mark)
15. Which one of the following offences is NOT a substantive offence under the Anti-Corruption and Economics Crime?
A. An attempt to commit a crime
B. Bid rigging
C. Abuse of office
D. None of the above (1 mark)
16. Which one of the following is NOT an example of securities fraud under the Capital markets Act?
A. Insider trading
B. Obtaining gain fraud
C. Forgery
D. False trading and market rigging (1 mark)
17. Which one of the following statements is NOT an exemption of a government officer to conduct searches and seizures in a suspect’s office?
A. A police officer believes a suspect is in possession of contraband
B. A suspect commits an offence in the presence of a police officer
C. A police officer searches for items not in the search warrant
D. A police officer searches for items in the search warrant (1 mark)
18. Which one of the following statements is ACCURATE in regard to false claims from government revenue?
A. To violate a law criminalising false claims to government agencies, the statements must be made directly to the government
B. A false claim made to a third party does not violate laws related to false claims to the government
C. To violate laws related to false claims to government, the government does not need to suffer loss
D. None of the above (1 mark)
19. Which one of the following is NOT a type of offence related to hindering or obstructing an officer under the Public Procurement and assets Disposal Act?
A. Influencing a witness
B. Destroying documents
C. Threatening a witness
D. None of the above (1 mark)
20. Which one of the following statements is NOT accurate in regard to improper use of computer to defraud another person?
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
B. Computer forgery involves a person who intentionally inputs, alters, deletes or suppresses computer data
C. Computer forgery is a substantive offence in addition to another the underlying crime
D. None of the above (1 mark)
21. Which one of the following is the MOST comprehensive law in regard to bribery offences?
A. Anti-Corruption and Economic Crimes Act
B. Penal Code
C. Criminal Procedure Act
D. None of the above (1 mark)
22. Which one of the following statements is ACCURATE in regard to Tax Procedure Act?
A. Offence of under the Tax Procedure Act are of strict liability
B. Offence of under the Tax Procedure Act are not of strict liability
C. Offence of under the Tax Procedure Act does not require prove of intent
D. None of the above (1 mark)
23. Which one of the following BEST describes false or misleading statements under the Tax Procedure Act?
A. Misrepresentation of material facts
B. Concealment of material facts
C. Gross negligence
D. Forgery (1 mark)
24. Which one of the following statements is ACCURATE in regard to improper payments under the Public Finance Management Act?
A. Improper payments are disbursements for goods not supplied or services not rendered
B. Improper payments are disbursements for unnecessary or excessive costs
C. Improper payments are fraudulent or unlawful disbursements
D. Improper payments involve misappropriation of funds (1 mark)
25. Which one of the following laws defines activities that involve fraudulent and unlawful payments?
A. Anti- Corruption and Economic Crimes Act Crime
B. Penal code
C. Public Finance Management Act
D. Public Procurement and Assets Disposal Act (1 mark)
26. Which one of the following is the main legal element of conflict of interest?
A. Undisclosed interest
B. Personal interest
C. Financial gain
D. Conferring benefit to self or another person (1 mark)
27. Which one of the following statements is NOT accurate in regard to Non-Financial Designated Reporting Institution under the POCAMLA Act?
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 makes it an obligation for a financial institution to undertake customer due diligence on new customers and existing customer
D. The POCAMLA does not make it an obligation for Non-Financial Designated Reporting Institutions to put anti- money laundering programs in place (1 mark)
28. Which one of the following statements is NOT accurate in regard to the similarities of Bribery Act 2016 and UK Bribery Act?
A. Both the Bribery Act 2016 and the UK Bribery Act have broader applications than the US Foreign Corrupt Practice Act
B. Both the Bribery Act 2016, and the UK Bribery Act criminalise payment of commercial bribery
C. Unlike the UK Bribery Act Bribery Act, 2016 does not criminalise commercial bribery
D. Both the Bribery Act 2016, and the UK Bribery Act criminalise payment of facilitation fees (1 mark)
29. Which one of the following is a type of corruption offence under the Bribery Act?
A. Fraud
B. Bid rigging
C. Abuse of office
D. None of the above (1 mark)
30. Which one of the following is NOT a legal element of deceiving principal?
A. The defendant is an agent of the principal
B. The document is material
C. The document has false contents and is capable of defrauding
D. None of the above (1 mark)
31. Which one of the following statements is NOT accurate in relation to giving a bribe under the Bribery Act 2016?
A. A person commits the offence of giving a bribe if the person unknowingly offers promises or gives a financial or other advantage to another person
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)
32. Which one of the following is the BEST defence against tax criminal liability?
A. Death of the tax payer
B. No tax liability
C. Unintentional failure to pay taxes
D. Reliance on a tax expert (1 mark)
33. Which one of the following is NOT a legal element of fraudulent misrepresentation of material facts in fraud civil litigation?
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)
34. Which one of the following laws has defined misuse of information as an offence?
A. POCAMLA
B. Computer Misuse and Cybercrime
C. Capital Markets Act
D. Public Finance Management Act (1 mark)
35. Which one of the following is NOT a recommendation that the OECD made in regard to preventing bribery in international business?
A. To enhance civil, criminal and administrative laws
B. To enhance banking and accounting requirements and practice
C. To enhance tax systems and regulations
D. None of the above (1 mark)
36. Which one of the following does NOT prohibit commercial bribery?
A. Bribery Act
B. United Nations Convention
C. Public Procurement and Assets Disposal Act
D. None of the above (1 mark)
37. Which one of the following offences does NOT constitute an advantage under the Bribery Act 2016?
A. Contract or employment
B. Liquidation of any loan
C. Discharge of any obligation or other liability
D. None of the above (1 mark)
38. Which one of the following statements is NOT accurate in regard to misappropriation of assets?
A. The prosecution must intent prove
B. The prosecution must prove that the defendant was entrusted with asset
C. The prosecution must prove that the defendant took away the asset
D. The prosecution must prove that the asset was material (1 mark)
39. Which one of the following statements is NOT accurate in regard to unauthorised access under Computer Misuse and Cybercrime?
A. Unauthorised access is a substantive offence even if no other offence was committed
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. The offence committed under any other law gaining unauthorised access will be in addition to unauthorised access (1 mark)
40. Which one of the following laws is the Assets Recovery Agency established?
A. POCAMLA
B. Anti-Corruption and Economic Crimes Act
C. Bribery Act
D. Asset Recovery Law (1 mark)
41. Which one of the following statements is NOT accurate in regard to the recommendations of Financial Action Task Force?
A. Kenya is not a member of the Financial Action Task Force but benchmarks in developing anti-money laundering programs
B. Financial Action Task Force membership requirements are very stringent and none of the countries have been able to meet the requirements
C. Financial Action Task Force membership requirements are very stringent and only a few countries have been able to meet the requirements
D. Financial Action Task Force does not expect countries to meet all the recommendation (1 mark)
42. Which one of the following statements NOT accurate in regard to reporting institutions under the POCAMLA Act?
A. The act does not apply to firms that do not offer financial services transactions on behalf of their clients
B. The 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)
43. Which one of the following statements is NOT accurate in regard to legal elements of bid rigging under Anti- Corruption and Economic Crimes Act?
A. Agreement to engage in illegal act
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
D. Giving and receiving of a bribe (1 mark)
44. Which one of the following statements is NOT accurate in regard to market manipulation crime under the Capital Markets Act?
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. None of the above (1 mark)
45. Which one of the following statements is ACCURATE in regard to Capital Markets Act?
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 do not have extra territorial reach (1 mark)
46. Which one of the following is NOT a legal element of official bribery under the Bribery Act 2016?
A. The defendant received an interest in a property
B. The defendant acted with criminal intent
C. The criminal defendant is a government official
D. The criminal defendant engaged in a corrupt conduct (1 mark)
47. Which one of the following is NOT an offence of strict liability under the Bribery Act?
A. Bribery of foreign officials
B. Activities to enable bribery
C. Receiving a bribe
D. Paying a bribe (1 mark)
48. Which one of the following statements is NOT accurate under the Bribery Act in regard to protection of witnesses?
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 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)
49. Which one of the following statements is NOT accurate in regard to a penalty for acts of bribery?
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) not in addition to the initial fine
D. None of the above (1 mark)
50. Which one of the following statements is NOT accurate in regard to disqualification from holding a public office?
A. Disqualification from holding a public office if one is charged with a bribery offence
B. Disqualification from holding a public office if one is convicted with a bribery offence
C. Disqualification from holding a public office also attracts the initial penalty in addition
D. Disqualification from holding a public office also attracts penalties for quantifiable benefits or losses in addition (1 mark)
51. Which one of the following statements is NOT a legal elements of conspiracy?
A. At least one of the conspirators knowingly committed at least one direct act in furtherance of the conspiracy
B. The defendant knew all the details of the illegal act
C. The defendant entered in an agreement to commit an illegal act
D. None of the above (1 mark)
52. Which one of the following is NOT accurate in regard to the purpose of 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 (1 mark)
D. None of the above
53. Which one of the following statements under the Computer Misuse and Cybercrimes Act is NOT accurate in regard to offences and defences defined under this law?
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 constitute an offence
B. It is immaterial that the unauthorised access is not directed at any particular program or data program or data of any kind it will constitute an offence
C. If the unauthorised access is not directed at any program or data held in any particular computer system, the action will not constitute an offence
D. If the unauthorised access is not directed at any program or data held in any particular computer system, the action will constitute an offence (1 mark)
54. Which one of the following statements is NOT accurate in regard to unauthorised access?
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)
55. Which one of the following statements is ACCURATE in regard to an unauthorised interference?
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)
56. Which one of the following statements is NOT accurate in regard to the United Nations Convention requirements for its members?
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. Member states criminalise all acts of corruption committed within their territories or their nationals
(1 mark)
57. Which one of the following laws has NOT defined corrupt conduct as an offence?
A. Anti-Corruption and Economic Crimes Act
B. Bribery Act
C. Public Finance Management Act
D. None of the above (1 mark)
58. Rachel Akinyi observed that the revenue recorded is not commensurate to the services offered. 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. Misrepresentation of material facts (1 mark)
59. Which one of the following statements is NOT a legal element of 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
D. The defendant failed to disclose the material facts (1 mark)
60. Which one of the following statements is NOT accurate in regard to conflict-of-interest in the public sector?
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)
61. Which one of the following statements 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)
62. Which one of the following statements is NOT accurate in regard to corrupt conduct under the Bribery Act 2016?
A. Under the Bribery Act 2016 offering or receiving a bribe is a corrupt conduct
B. Under the Bribery Act 2016 receiving a bribe is corrupt conduct even if the officer did not act improperly
C. Under the Bribery Act 2016 paying a bribe is corrupt conduct even if the bribe did not influence the officer’s decision
D. Under the Bribery Act 2016 receiving a bribe is not corrupt conduct if the officer did not act improperly
(1 mark)
63. Which one of the following offence BEST describe divided loyalty a board of director?
A. Corruption
B. Conflict of interest
C. Abuse of office
D. None of the above (1 mark)
64. Which one of the following is ACCURATE in regard to the OECD recommendation in relation to bribes?
A. OECD focuses on the “offering side”
B. OECD focuses on the “demand side”
C. OECD focuses on both the “public” and “private” sector
D. None of the above (1 mark)
65. Which one of the following is NOT an object of the Computer Misuse and Cyber Crime?
A. Protect the confidentiality of computer systems, programs and data
B. Prevent the unlawful use of computer systems
C. Prevent the unlawful use of the internet
D. None of the above (1 mark)
66. Which one of the following statements is NOT accurate in regard to unlawful 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 an offence, if no further offence was occasioned the unauthorised access
D. Unknowingly gain access to a computer or computer system (1 mark)
67. Which one of the following statements is NOT accurate in regard to unauthorised access with intent to commit an offence?
A. Unauthorised access with the intent to commit further offence under any law is an offence in addition to the underlying 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. None of the above (1 mark)
68. Which one of the following statements is ACCURATE about an unlawful 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)
69. Which one of the following statements is NOT accurate in regard to the Financial Action Task Force (FATF) and anti-money laundering?
A. The Financial Action Task Force (FATF) is a set of standards and policies to combat money laundering and terrorist financing both at 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)
70. Which one of the following statements is NOT accurate in regard to prove of intent under the Bribery Act, 2016 and the Anti-Corruption and Economic Crimes Act?
A. Both the Anti-Corruption and Economic Crimes Act and the Bribery Act require prove of intent in receiving, soliciting, giving or offering of any benefit
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 was not intentional (1 mark)
71. Which one of the following statements is ACCURATE in regard disclosure of passwords under the computer misuse and cybercrime?
A. Disclosure of password require prove of intent
B. The person who unknowingly disclose a password commits an offence
C. A person who unknowingly through negligence discloses a password commits an offence
D. None of the above (1 mark)
72. Zack Sang is an accountant at XYZ government agency. He enters invoices for goods not supplied into the system to be processed for payments. Which one of the following BEST describes the underlying offence?
A. Failure to protect government property or revenue
B. Improper payments
C. Economic Crime
D. Misappropriation of funds (1 mark)
73. Jones Kimanzi is a finance manager at Utumishi government agency. In collusion with the consultant he authorised payments for services not rendered and they later shared the proceeds with the consultants. Which one of the following BEST describes the underlying offence committed Jones?
A. Failure to protect government property or revenue
B. Misappropriation of funds
C. Bribery
D. Conspiracy (1 mark)
74. Which one of the following statements is NOT accurate in regard to unexplained assets under the Anti-Corruption and Economic Crimes Act?
A. Unexplained assets are type of circumstantial evidence of corruption
B. Unexplained assets are not direct evidence of corruption
C. Unexplained assets are corroborative evidence of corruption
D. Unexplained assets are tangible and therefore exhibits of corruption (1 mark)
75. Which one of the following statements is ACCURATE in regard to offences under the Anti-Corruption and Economic Crimes Act?
A. Bid rigging is an underlying offence and have no other additional offence
B. An attempt to commit a corruption is an offence
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)
76. Which one of the following statements is NOT accurate in regard to false statements while under oath?
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. None of the above (1 mark)
77. Which one of the following laws has defined embezzlement 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)
78. Which one of the following laws has defined corrupt intent as an offence?
A. Anti-Corruption and Economics Crimes Act
B. Public Finance Management Act
C. Bribery Act
D. None of the above (1 mark)
79. Which one of the following offences is NOT accompanied another underlying offence?
A. Conflict of interest
B. Conspiracy
C. Computer fraud
D. None of the above (1 mark)
80. Which one of the following laws has defined forgery as offence?
A. Public Finance Management Act
B. Bribery
C. Computer Misuse and Cybercrime Act
D. Public Procurement and Assets Disposal Act (1 mark)
81. Which one of the following laws is NOT both substantive and administrative?
A. Public Procurement and Assets Disposal Act
B. Public Finance Management Act
C. Anti-Corruption and Economics Crimes Act
D. Capital Markets Act (1 mark)
82. Which one of the following laws has defined uncompleted offence as a crime?
A. Bribery Act
B. Public Finance Management Act
C. Anti-Corruption and Economics Crimes Act
D. None of the above (1 mark)
83. Which one of the following statements is NOT accurate in regard to legal elements of 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, 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. None of the above (1 mark)
84. Which one of the following BEST describes failure to exercise due care in the performance of a professional duty?
A. Professional negligence
B. Breach of trust
C. Carelessness
D. Lack of diligence (1 mark)
85. Which one of the following types of law has defined professional negligence?
A. Law of torts
B. Common law
C. Case law
D. Civil procedure Act (1 mark)
86. Which one of the following statements is ACCURATE in regard to obligation to put procedures in place to prevent bribery and corruption?
A. The Bribery Act,2016 does not criminalise failure to put procedures to prevent bribery and corruption in the public sector
B. The Bribery Act,2016 criminalise failure to put procedures to prevent bribery and corruption in the private sector
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 not a criminal offence (1 mark)
87. Which one of the following statements is NOT accurate 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)
88. Which one of the following principal category of fraud is not defined under the Computer Misuse and Cybercrime Act?
A. Unauthorised access
B. Misrepresentation of material facts
C. Forgery
D. Fraud (1 mark)
89. Which of the following statements is NOT accurate in regard to abuse of office under the Anti-Corruption and Economic Crimes Act?
A. Abuse of office is a substantive offence in addition to another substantive office
B. Abuse of office is an offence of strict liability
C. Abuse of office is not an offence of strict liability
D. Abuse of office is a type of corruption offence (1 mark)
90. Which one of the following offences is not defined under the Anti-Corruption and Economics Act?
A. Bribery
B. Bid rigging
C. Conflict of interest
D. Improper payments (1 mark)
91. Which one of the following statements is NOT a type of improper payments under the Public Finance Management Act?
A. Payments for goods not supplied or services not rendered
B. Payments for unnecessary or excessive costs
C. Payments for projects without prior planning
D. Payments that are not budgeted for (1 mark)
92. Which one of the following laws has defined misrepresentation of material facts as a criminal offence?
A. Computer Misuse and Cybercrime Act
B. Public Finance Management Act
C. Computer Misuse and Cybercrime
D. Bribery Act (1 mark)
93. Which one of the following statements is NOT accurate in regard to misrepresentation of facts in criminal trial?
A. The criminal defendant concealed material facts
B. The criminal defendant knew the statement or document was false
C. The criminal defendant represented a material false statement
D. The victim suffered loss (1 mark)
94. Which one of the following statements is NOT accurate in regard to the evidence that must be shown to prove misrepresentation of material facts in a criminal trial?
A. The victim relied on the misrepresentation and suffered financial loss
B. The defendant knew the statement or document was false
C. The defendant represented a material false statement
D. None of the above (1 mark)
95. Which one of the following statements BEST describes the offence of failure to disclose all material financial information under the Public Finance Management Act?
A. Misrepresentation of material facts
B. Concealment of material financial information
C. Gross negligence
D. Negligent misrepresentation (1 mark)
96. Which one of the following statements is NOT accurate in regard to evidence to prove computer forgery?
A. Intentional input, alteration and deletion suppression of computer data resulting in inauthentic data
B. Intent to be considered and acted upon for legal purposes
C. Intent to misrepresent material contents of the document
D. None of the above (1 mark)
97. Which one of the following is NOT a crime 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. Unknowingly lie to or mislead a person carrying out a duty or function or exercising a power under this Act
D. Corrupt conduct (1 mark)
98. Which one of the following statements is NOT accurate in regard to entities not established in Kenya under the Bribery Act 2016?
A. The Bribery Act 2016 has wide implications for an entity that is not established in Kenya, but do business in Kenya
B. The Bribery Act has far-reaching implications for those doing business in Kenya or with Kenyan entities, alongside other extra-territorial statues on bribery
C. The Bribery Act 2016 does not have wide implications for an entity that is not established in Kenya, but do business in Kenya
D. Entities that are established in Kenya but operate in Kenya can be prosecuted under the Bribery Act 2016
(1 mark)
99. Which one of the following statements is NOT accurate in regard to evidence to prove breach of trust?
A. The plaintiff must prove that the defendant was in a position of trust
B. The plaintiff must prove that the defendant did not exercise due care
C. The plaintiff must prove that the defendant conferred a benefit to himself
D. The plaintiff must prove that the defendant did not act in the best interest of the organisation (1 mark)
100. Which one of the following statements is NOT accurate in regard to evidence to prove forgery?
A. The defendant made a document with false contents
B. The defendant made a document with false contents to make a claim from another person
C. The defendant made or altered a document with the intent to defraud
D. The defendant made material alterations that affected the legal significance (1 mark)
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