// IFF715 — Forensic accounting for prosecution
$CATEGORY: VERITAS/IFF715

::IFF715-Q1::Civil-recovery proceedings differ from criminal prosecution because they\: {
    ~Do not require any evidence#Incorrect. Non-conviction-based / civil recovery operates on the civil standard, greatly aiding recovery where the predicate cannot be proven to criminal standard or the accused is unavailable.
    =Operate on a balance-of-probabilities standard#Non-conviction-based / civil recovery operates on the civil standard, greatly aiding recovery where the predicate cannot be proven to criminal standard or the accused is unavailable.
    ~Cannot recover foreign assets#Incorrect. Non-conviction-based / civil recovery operates on the civil standard, greatly aiding recovery where the predicate cannot be proven to criminal standard or the accused is unavailable.
    ~Are prohibited under UNCAC#Incorrect. Non-conviction-based / civil recovery operates on the civil standard, greatly aiding recovery where the predicate cannot be proven to criminal standard or the accused is unavailable.
}

::IFF715-Q2::The correct order of preservation for digital financial evidence is\: {
    ~Analyse, then hash the analysis#Incorrect. Original preservation with cryptographic hashing and working from a verified copy is the universal digital-evidence standard.
    =Hash the original, preserve untouched, work from a copy#Original preservation with cryptographic hashing and working from a verified copy is the universal digital-evidence standard.
    ~Print to paper and file#Incorrect. Original preservation with cryptographic hashing and working from a verified copy is the universal digital-evidence standard.
    ~Immediately convert to spreadsheet#Incorrect. Original preservation with cryptographic hashing and working from a verified copy is the universal digital-evidence standard.
}

::IFF715-Q3::An Unexplained Wealth Order (UWO)\: {
    ~Is a criminal conviction#Incorrect. UWOs are civil instruments that shift the burden — the respondent must explain the wealth's lawful provenance.
    =Reverses the evidential burden onto the asset-holder to prove lawful origin#UWOs are civil instruments that shift the burden — the respondent must explain the wealth's lawful provenance.
    ~Requires proof beyond reasonable doubt#Incorrect. UWOs are civil instruments that shift the burden — the respondent must explain the wealth's lawful provenance.
    ~Is only available against foreign nationals#Incorrect. UWOs are civil instruments that shift the burden — the respondent must explain the wealth's lawful provenance.
}

::IFF715-Q4::Hashing digital evidence at seizure serves to\: {
    ~Compress the data#Incorrect. A cryptographic hash taken at seizure and re-computed at each handling stage proves the artefact has not been altered.
    ~Encrypt it against police access#Incorrect. A cryptographic hash taken at seizure and re-computed at each handling stage proves the artefact has not been altered.
    =Establish an unbroken chain of custody by fixing an immutable fingerprint#A cryptographic hash taken at seizure and re-computed at each handling stage proves the artefact has not been altered.
    ~Delete metadata#Incorrect. A cryptographic hash taken at seizure and re-computed at each handling stage proves the artefact has not been altered.
}

::IFF715-Q5::In a five-year AML reform programme, credible independent evaluation should be\: {
    ~Optional and internal#Incorrect. FATF and Open Government reviewers converge on independent, published, baseline-referenced evaluation as the credible standard.
    ~Commissioned from the ministry being reformed#Incorrect. FATF and Open Government reviewers converge on independent, published, baseline-referenced evaluation as the credible standard.
    =Independent, published, and comparing outcomes against baselines#FATF and Open Government reviewers converge on independent, published, baseline-referenced evaluation as the credible standard.
    ~Deferred until year 10#Incorrect. FATF and Open Government reviewers converge on independent, published, baseline-referenced evaluation as the credible standard.
}

::IFF715-Q6::The expert witness's report should\: {
    ~Argue for the prosecution's preferred outcome#Incorrect. Independence — including candid acknowledgement of uncertainty and limitations, is the source of the expert witness's authority.
    =State findings, methodology and remaining uncertainty with equal candour#Independence — including candid acknowledgement of uncertainty and limitations, is the source of the expert witness's authority.
    ~Avoid technical detail#Incorrect. Independence — including candid acknowledgement of uncertainty and limitations, is the source of the expert witness's authority.
    ~Rely only on public sources#Incorrect. Independence — including candid acknowledgement of uncertainty and limitations, is the source of the expert witness's authority.
}

::IFF715-Q7::The four-stage asset-recovery pipeline is\: {
    =Trace, freeze, confiscate, repatriate#The UNCAC-aligned four-stage pipeline is Trace → Freeze → Confiscate → Repatriate. Failure at any stage collapses value delivery.
    ~Investigate, arrest, prosecute, sentence#Incorrect. The UNCAC-aligned four-stage pipeline is Trace → Freeze → Confiscate → Repatriate. Failure at any stage collapses value delivery.
    ~Detect, report, monitor, close#Incorrect. The UNCAC-aligned four-stage pipeline is Trace → Freeze → Confiscate → Repatriate. Failure at any stage collapses value delivery.
    ~Seize, sell, distribute, publish#Incorrect. The UNCAC-aligned four-stage pipeline is Trace → Freeze → Confiscate → Repatriate. Failure at any stage collapses value delivery.
}

::IFF715-Q8::The expert witness's authority derives principally from\: {
    ~Prosecutorial endorsement#Incorrect. An expert perceived as an advocate has conceded credibility. Independence, stating findings, conceding uncertainty — is the source of authority.
    =Independence#An expert perceived as an advocate has conceded credibility. Independence, stating findings, conceding uncertainty — is the source of authority.
    ~Length of report#Incorrect. An expert perceived as an advocate has conceded credibility. Independence, stating findings, conceding uncertainty — is the source of authority.
    ~Number of prior convictions#Incorrect. An expert perceived as an advocate has conceded credibility. Independence, stating findings, conceding uncertainty — is the source of authority.
}

::IFF715-Q9::In a five-year AML reform programme, published metrics should measure\: {
    ~Inputs (laws enacted, staff hired)#Incorrect. Regimes that publish only inputs without outputs fail the FATF effectiveness assessment and, more importantly, fail the underlying policy purpose.
    =Outputs (convictions, recoveries)#Regimes that publish only inputs without outputs fail the FATF effectiveness assessment and, more importantly, fail the underlying policy purpose.
    ~Only budget spent#Incorrect. Regimes that publish only inputs without outputs fail the FATF effectiveness assessment and, more importantly, fail the underlying policy purpose.
    ~Only the number of STRs filed#Incorrect. Regimes that publish only inputs without outputs fail the FATF effectiveness assessment and, more importantly, fail the underlying policy purpose.
}

::IFF715-Q10::UNCAC Article 57 governs\: {
    ~Criminalisation of bribery#Incorrect. UNCAC Chapter V (Asset Recovery) Article 57 governs the return of recovered assets to the state of origin, often on conditions of demonstrated public-benefit use.
    =The return of confiscated assets to the requesting state#UNCAC Chapter V (Asset Recovery) Article 57 governs the return of recovered assets to the state of origin, often on conditions of demonstrated public-benefit use.
    ~The definition of beneficial ownership#Incorrect. UNCAC Chapter V (Asset Recovery) Article 57 governs the return of recovered assets to the state of origin, often on conditions of demonstrated public-benefit use.
    ~Extradition procedures#Incorrect. UNCAC Chapter V (Asset Recovery) Article 57 governs the return of recovered assets to the state of origin, often on conditions of demonstrated public-benefit use.
}