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Introduction to ACFE CFE Certification Exam
The accounting profession requires workers to become students throughout their lives, keeping up to date with the latest laws and regulations governing their field. For this reason, many accountants specialize in a sub-area, such as fraud. Fraud costs companies billions of dollars every year, and as criminals get smarter, companies must do it too. To prevent and detect fraud, companies turn to industry experts called Certified Fraud Examiners (CFE).
In the late 1980s, the Association of Certified Fraud Examiners (ACFE) launched the CFE certification. Since then, fraud examiners around the world have obtained this certification to learn about the best fraud prevention practices and advance their careers. CFEs have specialist accounting skills and a deep understanding of how criminals attempt to defraud businesses.
This article explains what a CFE is and how to become a certified fraud examiner. At the end of the article, you can read an interview with a practicing CFE.
Topics of ACFE CFE Certification Exam
Candidates must know the exam topics before they start of preparation. Because it will really help them in hitting the core. Our ACFE CFE exam dumps will include the following topics:
- Bribery and Corruption
- Covert Examinations
- Commercial Document Fraud
- Fraudulent Program Prevention Schemes
- Data and Scholarly Property Larceny
- Digital Forensics
- Investigating Documents
- Consumer Fraud
- Accounting Theories
- Management Related Fraud
- Computer and Cyber Fraud
- Conducting and Planning a Fraud Examination
- Identity Theft
- Locating Illicit Transactions
- Insurance Fraud
- Inventory and Other Properties
- Finance Organizational Fraud
- Medical Management Fraud
- Cash-Receipts Schemes
- Imbursement and Disbursement Fraud
- Sources of Information
- Data Reporting Tools and Analysis
- Report Writing
- Contract and Procurement Fraud
Reference: http://www.acfe.com/details-of-exam.aspx
Difficulty in writing the ACFE CFE Certification Exam
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ACFE CFE Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Fraud Schemes and Financial Crimes | 40% | - Asset misappropriation, corruption, and other occupational fraud - Basic accounting and auditing concepts - Financial statement fraud - Internal control systems and fraud prevention - Types of fraud schemes and financial crimes |
| Fraud Prevention and Deterrence | 20% | - ACFE Code of Professional Ethics - Causes and theories of fraud and white-collar crime - Fraud risk assessment and management - Corporate governance and ethics - Designing and implementing prevention programs |
| Fraud Investigations and Legal Issues | 40% | - Interviewing and interrogation techniques - Investigation planning and evidence gathering - Report writing and documentation - Rules of evidence and rights of parties - Legal framework: criminal, civil, and administrative law |
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