LAW RELATED TO FRAUD DECEMBER 2023 PAST PAPER

WEDNESDAY: 6 December 2023. Morning Paper. Time Allowed: 3 hours.

Answer ALL questions by 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 statements related to 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 by 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 by obtaining
property intended for use in bribery by using, having possession of or transferring as a result or connection with bribery
C. Any person who unknowingly assists a person or a private entity to give or receive a bribe by recording
property which was obtained as a result of or in connection with bribery
D. All the above (1 mark)

2. Which of the following statements under the Bribery Act 2016 is ACCURATE?

A. Under the Bribery Act, only 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, 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 is an offense on part of director or a senior officer
D. None of the above (1 mark)

3. Which 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. None of the above (1 mark)

4. Which 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 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)

5. Which 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. Sign a contract contrary to the requirements of this Act
D. None of the above (1 mark)

6. Which 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
operating into Kenya from abroad
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)

7. Harold is an agent of ABC government agency. Harold makes a statement to the principal indicating that the agency requires a computer system with a higher capacity than the one it had. During budgeting, the agent budgeted for the computer system and a budget of two billion was approved. It was common knowledge that the entity does not need such a big computer system. The current system was still working effectively and efficiently. The agent received an award from the vendor for influencing the procurement. Which of the following is NOT an offence committed by the agent?

A. Abuse of office
B. Deceiving principle
C. Bribery
D. None of the above (1 mark)

8. Which of the following statements is NOT accurate in regard to the law of Breach of Trust or fiduciary duty?

A. Employees who can commit an offence of breach of trust are, officers, directors and executives only
B. Employees entrusted with receiving organisation’s funds and making payments can be liable of breach of trust, if they embezzled the funds
C. Employees who are in position of trust owe the principal a duty of loyalty and care
D. Offences of breach of trust are usually brought to court as civil cases, for damages remedy (1 mark)

9. Which of the following statements is ACCURATE in regard to forgery?

A. A fraudulent invoice presented to a procuring entity is a forgery committed by the contractor or vendor
B. A fraudulent invoice presented to a procuring entity is misrepresentation of facts
C. A fraudulent invoice presented to a procuring entity is misappropriation of assets
D. None of the above (1 mark)

10. Which of the following is a method used for sending money to a co-conspirator in a foreign country without sending funds through a financial institution? The party pays Broker A, the funds, and Broker A then directs Broker B, who lives in the foreign country, to pay the co-conspirator. Later, Broker A offsets his debt to Broker B by paying someone at the direction of Broker B. Which of the following BEST describes this payment scheme?

A. Pre-paid credit cards
B. Money services business
C. Mortgage down-payments
D. Alternative remittance services (1 mark)

11. Any institution dealing with money can be ideal for laundering money, which of the following is NOT a reporting institution under the POCAMLA Act?

A. Commercial banks
B. Micro finances
C. SACCOs
D. None of the above (1 mark)

12. Which of the following is NOT 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 is an economic crime
B. Dishonesty in relation to taxes
C. Making payments for goods to be supplied
D. None of the above (1 mark)

13. Which of the following Kenyan laws does NOT define 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. None of the above (1 mark)

14. Which of the following offense that does NOT have another underlying offence?

A. Computer forgery
B. Conspiracy
C. Abuse of office
D. None of the above (1 mark)

15. The Capital Markets Act prohibits insider trading. Which of the following is an example of insider-trading?

A. Corporate officers, directors and employees trade their corporate’s securities based on material confidential information related to new business developments
B. Family members, friends and business associates of corporate officers, directors and employees trade their corporate securities based on public information
C. Employees of law firms, accounting firms or stock brokers trade their securities based on public information
D. All the above (1 mark)

16. Which of the following BEST describes the requirements for government to conduct searches and seizures?

A. Those facts that would induce a person of reasonable caution to believe that a crime has been committed and that the accused committed the crime
B. The set of facts showing proof beyond all doubt that a crime has been committed and that the accused
committed the crime
C. The set of facts showing that its more likely than not that a crime has been committed and that the accused committed the crime
D. It is a general requirement for government officers to obtain search warrants (1 mark)

17. Which of the following statements in relation to false statement to government is ACCURATE?

A. To violate a law criminalising false statements to government agencies, the statement need 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. None of the above (1 mark)

18. Which of the following is considered obstruction of justice?

A. Bribing a witness
B. Contacting a government investigator
C. Subpoenaing a government witness
D. None of the above (1 mark)

19. Which of the following statements in relation to the UK Bribery Act and Bribery ACT 2016 is ACCURATE?

A. The UK Bribery Act has broader application than the FCPA because, unlike the FCPA, it makes
commercial bribery a crime
B. Unlike the FCPA, the UK Bribery Act and Bribery 2016 has an explicit exception for facilitation payments
C. The UK Bribery Act does not 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 be adequate for the purpose of complying with the Bribery Act 2016 (1 mark)

20. Which of the following 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 is a type of cybercrime
C. Computer forgery is a separate offence in addition to the underlying crime facilitated by the forgery
D. All the above (1 mark)

21. ABC Bank has an anti-money laundering program that has put in place internal controls, procedures to prevent money laundering, money laundering awareness training for employees, and a regular independent audit function to evaluate the effectiveness of the bank’s anti money laundering program. Which of the following is missing in the ABC anti-money laundering program?

A. A senior designated compliance officer
B. Reports of all foreign bank transfers to the government
C. A mandatory waiting period before cash deposits can be transferred
D. All the above (1 mark)

22. Red Corporation filed a bankruptcy proceeding in which all of its assets will be sold and the proceeds distributed to creditors. Under the World Bank Principles and Guidelines for Effective Insolvency and Creditor Rights Systems, which of the following parties is an appropriate option for managing Red’s estate in the proceedings?

A. Red Corporation directors
B. Red’s creditors
C. Red Corporation’s bankers
D. None of the above (1 mark)

23. In a planned bust-out scheme, which of the following is a type of asset that the fraudster typically purchases on credit and then sells prior to closing the business?

A. Business insurance policies
B. Legal or accounting services
C. Health services
D. Inventory (1 mark)

24. Which of the following is TRUE in regard to the International Organisation of Securities Commissions (IOSCO)?

A. One of the objectives of the International Organisation of Securities Commissions (IOSCO) is to ensure that markets are fair, efficient and transparent
B. Enhancing the financial system’s growth
C. Harmonising securities laws and standards across the global
D. None of the above (1 mark)

25. Which of the following statement is NOT accurate in regard to the Bribery Act 2016?

A. The Bribery Act, 2016 (the Bribery Act) came into force in 2016
B. The Bribery Act comes in the wake of changes and new appointments to the Ethics and Anti-Corruption Commission (EACC) in an initiative to combat corruption in all sectors of the country’s economy
C. The Act applies to individuals and entities in the public and private sectors
D. All the above (1 mark)

26. Which of the following statements is ACCURATE in relation to the fight against bribery?

A. Before the Bribery Act 2016, the Anti–Corruption and Economic Crimes Act did 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. Unlike the UK Bribery Act, the Bribery Act 2016 has no extra-territorial application in relation to bribery related offenses carried outside Kenya
D. The Bribery Act 2016 has not made it a requirement for private entities to have in place procedures for the prevention of bribery (1 mark)

27. The U.S. Foreign Corrupt Practices Act’s (FCPA) Anti-bribery Act 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 $100,000 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 $I00,000 to a foreign official to influence the official to award it a public contract
D. All of the above (1 mark)

28. 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. None of the above (1 mark)

29. Which of the statements is 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 commits an offence when the person deliberately 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
D. All the above (1 mark)

30. Under the Anti-corruption and Economic Crimes Act, which of the following statements is ACCURATE?

A. Misappropriation of public funds is defined as an economic crime
B. Failure to protect public property and revenue is defined as an economic crime
C. Fraud and embezzlement are defined as economic crimes
D. None of them is accurate (1 mark)

31. Cliff is a public officer of ABC Ministry. Cliff fraudulently and unlawfully used the government payment system to make payments for services that were not rendered. Which of the following is the offence that was committed by Cliff?

A. An economic crime
B. Corruption
C. Failure to protect public property or revenue
D. None of the above (1 mark)

32. Which 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 interest is disclosed to the principal (1 mark)

33. Which 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 a reporting institution to
undertake customer due diligence only on new customers
D. None of the above (1 mark)

34. Which of the following acts would NOT constitute violations under the U.S. Foreign Corrupt Practices Act’s (FCPA) anti-bribery provisions?

A. To promise to pay a foreign official $100,000 to expedite process
B. A U.S company makes a payment of $200,000 to a foreign official to influence the official to award a
public contract
C. A German company that is publicly traded on the New York Stock Exchange transfers $230,000 to a foreign
official to influence the official to award it a public construction contract.
D. None of the above (1 mark)

35. Which of the following statement in regard to the Bribery Act 2016 and UK Bribery Act, is ACCURATE?

A. The Bribery Act 2016 and the UK Bribery Act do not 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)

36. Which one of the following is NOT a type of corruption offence under the Anti-corruption and Economic Crimes Act?

A. Fraud
B. Conflict of interest
C. Abuse of office
D. None of the above (1 mark)

37. 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 of the following offence under the Anti-corruption and Economic Crimes Act BEST describe the offence?

A. Abuse of office
B. Conflict of interest
C. Corruption
D. None of the above (1 mark)

38. Which 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 by a person directly or through a third party (1 mark)

39. Which of the following statements is NOT accurate about the U.S. Foreign Corrupt Practices Act (FCPA)?

A. The first part criminalises the bribery of both foreign public official and private officers to obtain or retain business
B. The second part require that publicly traded companies to adopt policies, procedures, and internal controls to prevent bribery
C. The U.S. Foreign Corrupt Practices Act (FCPA) applications are not as broad as the Bribery Act 2016 and the UK Bribery Act
D. All the above (1 mark)

40. Which of the following is NOT a proper defense against a tax fraud charge?

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)

41. Which of the following is NOT a legal element that must be shown to prove a claim for fraudulent misrepresentation of material facts in criminal case?

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. All of the above (1 mark)

42. Which of the following is NOT an offence under the Proceeds of Crime and Anti-Money laundering (POCAMLA)?

A. Money laundering
B. Failure to report all transactions over one million Kenya shillings
C. Financial promotion of an offence
D. All the above (1 mark)

43. Which of the following is NOT a recommendation that the OECD made to their member countries 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. All the above (1 mark)

44. Which 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)

45. Under the Bribery Act 2016, which of the following does NOT constitute a bribe?

A. A loan
B. Liquidation of any loan
C. Discharge of any obligation or other liability
D. All of the above (1 mark)

46. Which of the following statement is NOT accurate about embezzlement?

A. The prosecution must prove that perpetrator was in a position of trust with the principal
B. The prosecution must prove that the perpetrator was entrusted with the money or property
C. The prosecution must prove that the perpetrator took away and denied the owner use of the money or
property
D. The prosecution must prove that the perpetrator’s intent to embezzle the money or property (1 mark)

47. Which 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 by gaining unauthorised access will not be an additional
offence in addition to the unauthorised access
D. All the above (1 mark)

48. Which of the following organisations receive reports from reporting financial institutions in Kenya?

A. Central Bank of Kenya
B. Financial Reporting Centre (FRC)
C. The Financial Action Task Force (FATF)
D. None of the above (1 mark)

49. Money laundering has three stages. In which of the following stages is it harder to detect money laundering?

A. Layering
B. Integration
C. Placement
D. All the above (1 mark)

50. Which 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)

51. Which of the following statements is NOT accurate under the POCAMLA?

A. This act does not apply to accountants or advocates 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’ record
D. None of the above (1 mark)

52. Which 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 by 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 (1 mark)

53. Which of the following is NOT a type of 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 by the same company or a related company, or
such other listed securities
B. Directors trading their shares based on inside information that is not known by 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 by the same company or by a related company, or such other listed securities
D. None of the above (1 mark)

54. Which of the following statements about securities laws and regulations is ACCURATE?

A. National securities laws and regulations have no extraterritorial reach
B. Most securities markets are regulated on an international basis
C. Securities exchanges are regulated entities that have regulatory authority
D. None of the above (1 mark)

55. Which of the following tax avoidance schemes would be accurately classified as an income and wealth tax avoidance scheme?

A. Smuggling goods into a jurisdiction to avoid excise taxes
B. Fraudulently claim for refund of a value-added tax
C. Transferring assets to another person or entity to lower tax liability
D. All of the above (1 mark)

56. Which 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 recipient received a reward
B. The criminal defendant intent
C. The recipient is a government official
D. The recipient engaged in a corrupt conduct (1 mark)

57. Under the Bribery Act 2016 which of the following is NOT a relevant function or activity?

A. Any function carried out by a state officer or public officer even outside their official duties
B. Any function carried out by a state officer or public officer, pursuant to his or her duties
C. Any activity performed by or on behalf of a body of persons whether corporate or otherwise
D. All the above (1 mark)

58. Which of the following statements is NOT accurate in regard to prevention of bribery under the Bribery Act 2016?

A. Public and 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. Failure of private entities to put in place such procedures is an offence on the part of the director or senior officer.
C. Only public 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.
D. All the above (1 mark)

59. Which of the following statements 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 an offence for an organisation to punish a whistle-blower or witness for offenses
committed by the whistle-blower or witness
D. EACC is charged with the responsibility to assist any entity and interested persons to develop and put in place procedures to protect whistle-blowers (1 mark)

60. The Bribery Act imposes heavy penalties for bribery-related offenses. Which 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 additional mandatory fine (two times the amount of the benefit and/or loss)
D. None of the above (1 mark)

61. The Bribery Act imposes heavy penalties for bribery-related offenses, which 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 an elective person but not from serving as a director or partner in Kenya (1 mark)

62. Which 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 the purpose of the agreement and intentionally joined in the agreement
C. The defendant entered in an agreement to commit an illegal act
D. None of the above (1 mark)

63. 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)

64. Which of the following is NOT accurate in regard to unauthorised access by a person to a computer system, 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
D. None of the above (1 mark)

65. Which 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 by 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 be an additional offence
D. None of the above (1 mark)

66. Which of the following statements is NOT accurate in regard to an unauthorised interference, to a computer system, program or data?

A. Unauthorised interference can only be committed by a person with authorised access
B. Unauthorised interference can be committed by a person with authorised or unauthorised access
C. Unauthorised interference can be committed by a person with unauthorised access
D. All the above (1 mark)

67. Which of the following statement 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. It is not a must that member states criminalise acts of corruption committed within their territories or by their nationals
D. None of the above (1 mark)

68. If an accounting officer authorised payments for goods not supplied, which law BEST stipulates this kind of offence?

A. Anti-Corruption and Economic Crimes Act
B. Bribery Act
C. Public Finance Management Act
D. None of the above (1 mark)

69. Rosalind, a chief cashier, works in a big organisation with several cash points. The other cashiers surrender the cash collected to Rosalind at the close of business. When going home in the evening Rosalind took some money with her, to return after a few days. Which of the following BEST describes the offence committed?

A. Theft
B. Fraud
C. Skimming
D. None of the above (1 mark)

70. Which of the following is NOT an element that must be established to prove fraud based on the concealment of material facts?

A. The defendant failed to disclose a material fact
B. The defendant acted with intent to mislead or deceive the victim(s)
C. The defendant had knowledge of a material fact that he had a duty to disclose
D. All of the above (1 mark)

71. Which 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 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
D. 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 (1 mark)

72. Which of the following is NOT accurate Under the Tax Procedure Act 2015, in regard to criminalising tax related actions?

A. The law does not criminalise schemes designed for tax avoidance
B. The law criminalises tax evasion
C. The law does criminalise fraudulent claims
D. All the above (1 mark)

73. Which of the following statement is ACCURATE in regard to bribery under the Bribery Act 2016?

A. Under the Bribery Act 2016, the prosecution must prove that the defendant acted with a corrupt intent in 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 or promised
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)

74. Collins is on the boards of two companies that compete in the high road construction. Collins does not disclose this conflict, and he did not step down from the board of either company. Which of the following offences did Collins commit?

A. Corruption
B. Breach of due care
C. Conflict of interest
D. Lack of loyalty (1 mark)

75. Which of the following is ACCURATE in regard to OECD Recommendation on Combating Bribery in International Business?

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)

76. 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 only detection, investigation, prosecution, and punishment of cybercrimes
D. Facilitate international co-operation on matters covered under this Act (1 mark)

77. Which of the following 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, by infringing security measures, commits an offence
B. Intent to gain access, and knowing such access is unauthorised, commits an offence and is liable
C. On conviction, there is a fine not exceeding five million shillings or to imprisonment for a term not
exceeding three years or to both
D. None of the above (1 mark)

78. Which 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 by 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 be NOT be an additional offence (1 mark)

79. Which of the following statement is ACCURATE about an unauthorised interference, to a computer system, program, or data?

A. Unauthorised interference can be committed by a person with authorised or unauthorised access
B. Unauthorised interference can only be committed by a person with authorised access
C. Unauthorised interference can be committed by a person with unauthorised access
D. All of the above

80. Which of the following statement is NOT accurate in regard to the Financial Action Task Force and Anti-money laundering efforts?

A. The Financial Action Task Force (FATF) is an international law that was established at the G-7 Summit in 1989
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 standard and a basic
framework that its members should have.
D. All the above (1 mark)

81. To prove a criminal case in a court of law in the common law jurisdictions, the prosecution must prove intent. In regard to intent under the Anti-Corruption and Economic Crimes Act, which of the following statements is ACCURATE?

A. Offence of receiving, soliciting, giving or offering of any benefit, under the Anti-Corruption and Economic Crimes Act does not require prove of intent
B. It is 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 shall be 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 or make the omission; or that the act or omission did not occur”
D. None of the above (1 mark)

82. Which of the following statements in regard 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 knowingly discloses a password is liable, on conviction, to a term to be determined by a court of competent jurisdiction `
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 Law
D. None of the above (1 mark)

83. Conrad is an accounts payable accountant at XYZ state corporation. In the cause of his duties of preparing the disbursements, he enters fraudulent invoices and makes the payments. Which of the following BEST describes the offences committed by Conrad?

A. Computer forgery and failure to protect government property or revenue
B. Corruption and Cybercrime
C. Economic Crime and Cybercrime
D. None of the above (1 mark)

84. Smith is a principal accountant at ABC government agency. Smith is responsible for authorising creditors’ payments. In collusion with the procurement manager, they agreed that Smith authorise payments for goods that were not supplied and then later shared the proceeds between themselves and the vendors. Which of the following is NOT 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 vendors, if proved, will be guilty of conspiracy, economic crime under the protection of government property and revenue, for fraudulently acquiring public property
C. The procurement manager if proved, will be guilty of conspiracy and bribery offences defined as conspiracy and deceiving principal
D. All the above (1 mark)

85. Which 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 at or around that time and for which there is no satisfactory explanation whose value is disproportionate to his known sources of income
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. None of the above (1 mark)

86. Which of the following statements is NOT accurate in regard to corruption offences?

A. Corruption offences usually has an additional offence of conspiracy
B. An attempt to commit a corruption offence, where the offence is not accomplished is not an offence under
the Anti- Corruption and Economics Crime Act
C. For every conspiracy offence, there must be an underlining offence
D. Abuse of office is a type of corruption offence, which is in addition to an underlying offence (1 mark)

87. The Public Finance Management Act is an Act of Parliament. Which of the following is NOT a purpose of this Act?

A. Provide for the effective management of public finances by the national and county governments
B. Provide for oversight responsibility of Parliament and county assemblies
C. Provide for management responsibility of Parliament and county assemblies
D. None of the above (1 mark)

88. Which of the following is NOT accurate in regard to the responsibilities of the accounting officers for national government entities, Parliament and the Judiciary?

A. An accounting officer for a national government entity, Parliamentary Service Commission and the
Judiciary shall be accountable to the National Assembly
B. Ensure that the resources of the respective entity for which he or she is the accounting officer are used in a way that is lawful and authorised
C. Only ensure that the resources used are budgeted and planned for
D. Ensure that all expenditure made by the entity are authorised and lawful (1 mark)

89. Which of the following statements is NOT accurate under the Public Finance Management Act.

A. The accounting officer must ensure that the entity keeps financial and accounting records that comply with this Act
B. The accounting officer must ensure that all financial and accounting records the entity keeps in any form, including in electronic form are adequately protected and backed up
C. The accounting officer must ensure that all contracts entered into by the entity are lawful
D. The accounting officer cannot be liable for misappropriation perpetrated by employees (1 mark)

90. Stone a fraud suspect, confesses to commission of fraud. During Stone’s trial for fraud, the government introduces the confession as evidence of Stone’s fraudulent act for which he is charged. What type of evidence is Stone’s confession?

A. Testimonial
B. Circumstantial
C. Character
D. Direct evidence (1 mark)

91. Which 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 government officers are involved
B. If it is a criminal offence
C. If there is sufficient suspicion
D. None of the above (1 mark)

92. John Mwangangi, a business man with no taxation experience, completed tax returns documents for his new business. The information required was complex and therefore the returns were improperly completed. The act was unintentional. Which of the following statements is most ACCURATE?

A. John will not be liable for criminal penalties if the government suffered loss
B. John will be liable for criminal penalties if he wilfully completed the documents improperly
C. John will be liable for criminal penalties whether he intentionally or unintentionally completed the
documents improperly
D. None of the above (1 mark)

93. Which of the following is NOT an element that must be proven to establish a 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 a false statement while under oath
D. None of the above (1 mark)

94. Which of the following laws has NOT defined misrepresentation as an offence?

A. Capital Markets Act
B. Public Finance Management Act
C. Public Procurement and Assets Disposal Act
D. None of the above (1 mark)

95. Which 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. Computer Misuse and Cybercrime (1 mark)

96. Which of the following offences is NOT in addition to an under lying offence?

A. Abuse of office
B. Conspiracy
C. Computer forgery
D. None of the above (1 mark)

97. Which of the following laws has defined concealment of material information as an offence?

A. Public Finance Management Act
B. Bribery
C. Computer Misuse and Cybercrime Act
D. None of the above (1 mark)

98. Which of the following laws has two laws in one?

A. Capital Markets Act
B. Public Finance Management Act
C. Computer Misuse and Cybercrime Act
D. None of the above (1 mark)

99. Which of the following laws has NOT defined obstruction as an offence?

A. Tax Procedure Act
B. Public Finance Management Act
C. Public Procurement and Assets Disposal Act
D. None of the above (1 mark)

100. Which of the following laws has NOT defined forgery as an offence?

A. Computer Misuse and Cybercrime Act
B. Penal Code
C. Public Procurement and Assets Disposal Act
D. None of the above (1 mark)

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