Preheat oven to 400°F (200°C).
Heat a skillet over medium heat and cook the ground beef until browned. Drain excess fat.
Stir in cumin, chili powder, garlic powder, salt, and pepper. Mix well and set aside.
Place tortillas on a baking sheet and lightly spray with olive oil. Bake for 5 minutes until crispy.
Spread refried beans evenly on two of the tortillas.
Top with cooked beef and place another tortilla on top.
Spread taco sauce over the top tortilla, then sprinkle shredded cheese, diced tomatoes, black olives, and green onions.
Bake for another 8-10 minutes or until the cheese is melted and bubbly.
Remove from oven, slice, and serve hot.