Deck 2: The Forensic Accounting Legal Environment

Question 1

Burglary, Embezzlement, Larceny, Robbery, Fraud and Extortion are which types of crimes?

A) Federal Criminal Acts.
B) State Criminal Acts.
C) Constitutional Violations.
D) Common Law Crimes.

Answer 1

D

Question 2

The difference between civil and criminal law violations is that criminal cases will involve:

A) The violation of a Statute.
B) The violation of the U.S. Constitution.
C) The use of an attorney.
D) Plea agreements.

Answer 2

A

Question 3

In most cases, the penalties of monetary damages or equitable relief are awarded in which type of case?

A) Civil.
B) Criminal.
C) Grand Jury.
D) Disposition.

Answer 3

A

Question 4

If a decision from a U.S. District Court is to be appealed, it will be heard in the:

A) U.S. Supreme Court.
B) State Supreme Court.
C) U.S. Circuit Courts of Appeal.
D) State Circuit Courts of Appeal.

Question 5

If a client turns over evidence to their attorney with the purpose of attempting to make it a privileged communication, a judge may:

A) Allow the evidence into the case.
B) Never allow the evidence into the case.
C) Call a mis-trial.
D) Dismiss the attorney.

Question 6

If evidence in a trial is deemed to be gained as a Fruit of a Poisonous Tree, it means that:

A) The evidence was gained via a defective search warrant.
B) The evidence was provided by someone who wanted the defendant to be found guilty.
C) The custody chain for the evidence has been broken.
D) The evidence was planted.

Question 7

The Bill of Rights are:

A) The first 10 Amendments to the U.S. Constitution.
B) The Declaration of Independence.
C) The 10 Commandments.
D) The rules of conduct for the courtroom.

Question 8

Hearsay evidence may be used during:

A) If the defendant is pleading guilty.
B) During the trail if the defendant waives their right to hearsay evidence.
C) During a preliminary hearing.
D) None of the above.

Question 9

During arraignment, the accused must be presented with a written copy of:

A) The charges.
B) The evidence against them.
C) Bail.
D) The jury.

Question 10

If a motion in limine is made, the judge may:

A) Excuse some jury members.
B) Exclude some evidence.
C) Modify bail conditions.
D) Provide a lawyer to the defendant.

Question 11

Where are the Federal statutory laws set forth?

A) U.S. Constitution.
B) Laws of Government.
C) United States Code.
D) U.S. Circuit Court.

Question 12

If you are chosen to serve on a Grand Jury, you will serve:

A) For one trial.
B) For a specific period of time.
C) Until you are released by the judge.
D) Until you are selected for a trial jury.

Question 13

Who has the sole discretion to bring charges in any case?

A) Investigator.
B) Circuit Court.
C) Judge.
D) District Attorney.

Question 14

The U.S. Constitution contains how many amendments?

A) 12.
B) 14.
C) 24.
D) 27.

Question 15

District Attorneys are also known as:

A) Prosecutors.
B) Defendants.
C) Jury Foremen.
D) Court Recorders.

Question 16

If an employee is determined to have been under pressure to commit the crime, had the opportunity to commit the crime and has complete rationalization for committing the crime, then the employee is caught in a(n):

A) Evidentiary motion.
B) Sworn statement.
C) Fraud triangle.
D) Fruit of the poisonous tree.

Question 17

The burden of proof must be met to satisfy the judge or jury in which of the following types of trials?

A) Civil.
B) Criminal.
C) Both a and
D) Trails involving monetary damages.

Question 18

Whom does the burden of proof fall upon?

A) Defense.
B) Plaintiff.
C) Jury.
D) Investigators.

Question 19

State Constitutional laws are considered supreme laws unless:

A) The burden of proof is not meet.
B) There are local laws that are violated.
C) The case is a criminal case.
D) The State laws are in conflict with the U.S. Constitution.

Question 20

A forensic accountant can become involved in financial crimes investigation by being:

A) An in-house accountant.
B) External auditor.
C) External consultant.
D) All of the above.

Question 21

A Motions in Limine a request from the defendant to exclude some evidence that may be introduced during the trial.

Question 22

The Sarbanes-Oxley (SOX) Act of 2002 provides detailed updates to and modernization of:

A) The United States Code.
B) The United States Constitution.
C) The Federal Communications Commission.
D) The Securities and Exchange Act of 1934.

Question 23

If a witness's testimony is damaged upon cross examination, the defense may ask for a re-direct examination.

Question 24

If two or more people agree to commit a crime, with even the smallest amount of coordination, they have committed a:

A) Conspiracy.
B) Robbery.
C) Burglary.
D) Fraud.

Question 25

If issued a Citation, a person must:

A) Report for incarceration.
B) Submit to the booking procedure within several days after the citation.
C) Sign a confession.
D) Provide evidence that they are not guilty.

Question 26

Attorney's may ask leading questions:

A) On direct examination but not cross examination.
B) On cross examination but not direct examination.
C) On both direct and cross examination.
D) On neither direct nor cross examination.

Question 27

If a prosecutor and defense attorney are exchanging witness statements and other evidence, they are participating in:

A) Fraud.
B) Conspiracy.
C) Voir dire.
D) Discovery.

Question 28

The first 10 Amendments are the primary foundation to the United States Code.

Question 29

The Supreme Court must hear every case of appeal sent from the Circuit Courts.

Question 30

The three elements of the Fraud Triangle are Pressure, Opportunity, and Rationalization.

Question 31

Civil crimes always involve police, prosecutors and courts.

Question 32

The Foreign Corrupt Practices Act is applicable to whom?

A) United States Congressmen.
B) U.S. Corporations who do businesses in other country.
C) Any corporation.
D) All of the above.

Question 33

The most important U.S. Code to Forensic Accountants is Title 18.

Question 34

Plea Bargains may only take place prior to a trial beginning.

Question 35

To arrest a suspect, law enforcement must have:

A) Indisputable evidence that the person is guilty.
B) A search warrant.
C) Probable cause.
D) DNA evidence.

Question 36

The RICO provides a basis for which of the following:

A) Control over organized gambling.
B) Federal Witness Security Program.
C) Forfeiture of assets used to commit crimes.
D) All of the above.

Question 37

There are many ways for a forensic accountant to become involved in a financial-crimes investigation, such as in the capacity of in-house accountant, as an external auditor, or as an outside consultant.

Question 38

Search Warrants are the same as Affidavits.

Question 39

Double Jeopardy is when:

A) You can be tried for the same crime in both Federal and State courts.
B) You cannot be tried in the same court for the same crime once the trial begins.
C) You cannot be tried for the same crime in the same court if the judge dismisses the case.
D) All of the above are true.

Question 40

The first major computer crimes act was:

A) The Sarbanes-Oxley (SOX) Act of 2002.
B) Computer Fraud and Abuse Act.
C) The Cyber Intrusion Detection Act of 1996.
D) Computer Detection Infiltration Act.

Question 41

Prior to a trial, the prosecution and defense may be involved in plea bargains. Explain how this process works?

Question 42

Describe some common law crimes.
Larceny, Burglary, Conspiracy, Embezzlement, Fraud (False Pretenses), Robbery, Extortion, Arson, Solicitation, Aiding and Abetting (and the proper definitions of each of these)

Question 43

Explain the Personal Knowledge Rule and how expert witnesses are exempt from it.

Question 44

Compare and contrast 18 USC 96: Racketeer Influenced Corrupt Organizations (RICO), 15 USC 78dd: Foreign Corrupt Practices Act (FCPA) of 1977 and The Sarbanes-Oxley (SOX) Act of 2002.

Question 45

Describe how working papers can be an aid to the forensic accountant?

Question 46

When are communications considered privileged?

Question 47

Who are District Attorneys and what is their function within the court system?

Question 48

If a trial will be held in the federal court system, and subsequently appealed, explain the types and names of the courts your case will be heard in.
D.C District Courts, then the case would go to the U.S. Supreme Court, which only hears cases that it agrees to review.

Question 49

Explain the construction of the United States Constitution and specifically describe the fourth article and the concepts it recognizes?

Question 50

Describe the differences between a bench trial and a trial by jury?