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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.
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ACFE CFE日本語 Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Fraud Prevention and Deterrence | - Fraud risk assessment - Fraud prevention frameworks - Internal controls |
| Financial Transactions and Fraud Schemes | - Corruption schemes - Accounting and financial statement fraud - Asset misappropriation schemes |
| Investigation | - Interviewing techniques - Evidence collection and preservation - Data analysis in investigations |
| Law | - Rules of evidence and procedure - Legal elements of fraud - Criminal law fundamentals |
