ACFE CFE Exam Preparation

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1. 1

   Orientation: The CFE Credential and Your Study Plan

   • The CFE Credential and This Course
   • How the CFE Exam Is Built
   • Mapping the Exam Outline to a Study Plan
   • Fraud Examination Methodology and Predication
   • Defining Fraud and the Occupational Fraud Classification
2. 2

   Accounting Concepts and Financial Statement Fraud

   • Accounting Concepts for Fraud Examiners
   • Financial Statement Fraud: Motives and Fictitious Revenues
   • Timing Differences, Concealed Liabilities and Improper Disclosures
   • Improper Asset Valuation
   • Detecting Financial Statement Fraud With Analysis
3. 3

   Asset Misappropriation

   • Skimming Schemes
   • Cash Larceny and Cash Register Schemes
   • Billing Schemes
   • Payroll and Expense Reimbursement Schemes
   • Check and Payment Tampering
   • Inventory and Other Non-Cash Assets
4. 4

   Corruption and Other Financial Crimes

   • Bribery, Kickbacks and Procurement Fraud
   • Conflicts of Interest, Gratuities and Extortion
   • Money Laundering
   • Financial Institution and Payment Fraud
   • Insurance, Health Care and Consumer Fraud
   • Tax, Bankruptcy and Securities Fraud
   • Identity Theft, Cyberfraud and Public-Sector Fraud
5. 5

   Planning Investigations and Gathering Evidence

   • Planning a Fraud Investigation
   • Documentary Evidence and Chain of Custody
   • Digital Evidence and Forensic Collection
   • Sources of Information
   • Covert Operations, Surveillance and Informants
6. 6

   Analysis, Interviewing and Reporting

   • Tracing Illicit Transactions
   • Data Analysis Techniques
   • Interview Theory and Question Types
   • Informational and Assessment Interviews
   • Admission-Seeking Interviews and Signed Statements
   • Writing the Fraud Examination Report
7. 7

   Legal Issues for Fraud Examiners (United States)

   • The US Legal System
   • Criminal Law and Procedure in Fraud Cases
   • Civil Justice and Remedies
   • Rules of Evidence
   • Rights of Individuals During Examinations
   • Testifying as a Witness
8. 8

   Why Fraud Happens: Causation, Ethics and Governance

   • The Fraud Triangle and Its Developments
   • Criminological Theories of Fraud
   • White-Collar and Organizational Crime
   • Professional Ethics for Fraud Examiners
   • Corporate Governance and Responsibility for Fraud
9. 9

   Fraud Risk Management and Prevention Programs

   • Fraud Risk Management Principles
   • Fraud Risk Assessment
   • Internal Controls to Prevent and Detect Fraud
   • Reporting Mechanisms and Whistleblower Programs
   • Fraud Prevention Programs, Training and Monitoring
10. 10

    Consolidation and Exam Technique

    • Review: Fraud Schemes and Financial Crimes
    • Review: Investigations and Legal Issues
    • Review: Prevention and Deterrence
    • Exam Technique for the CFE
    • Mixed Practice Set