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What does the Certified Fraud Exam include?
The CFE Exam covers four areas:
- Financial Transactions and Fraud Schemes — including the different types of fraudulent financial transactions hiding in accounting records.
- Law — including the legal ramifications of fraud examinations, rules of evidence, rights of the accused and accuser, and expert witness concerns.
- Investigation — including questions about interviewing, taking statements, obtaining info from public records, tracing transactions, evaluating deception, and writing reports.
- Fraud Prevention and Deterrence — including why people commit fraud and how to prevent it, white-collar crime, occupational fraud, risk assessment, and the ACFE Code of Professional Ethics.