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The CFE-Financial-Transactions-and-Fraud-Schemes exam covers a wide range of topics related to financial transactions and fraud schemes, including financial statement fraud, money laundering, bribery and corruption, and cybercrime. CFE-Financial-Transactions-and-Fraud-Schemes exam consists of multiple-choice questions and is designed to assess the candidate's knowledge and skills in identifying and investigating financial fraud.

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ACFE CFE-Financial-Transactions-and-Fraud-Schemes certification is recognized globally and is highly valued by employers in the field of forensic accounting and fraud investigation. Certified Fraud Examiner - Financial Transactions and Fraud Schemes Exam certification provides individuals with the knowledge and skills needed to investigate and prevent financial fraud, and it demonstrates their commitment to ethical and professional standards.

ACFE CFE-Financial-Transactions-and-Fraud-Schemes Exam Syllabus Topics:

SectionObjectives
Financial Transactions- Fraudulent Financial Transactions
  • 1. Improper Disclosures
  • 2. Asset Misappropriation
  • 3. Concealed Liabilities and Expenses
  • 4. Revenue Recognition Schemes
- Accounting Concepts
  • 1. Accounting Systems
  • 2. Financial Statement Components
  • 3. Internal Controls
Investigation Techniques- Evidence Collection
  • 1. Tracing Transactions
  • 2. Document Examination
  • 3. Interviewing and Interrogation
Fraud Schemes- Corruption
  • 1. Bribery
  • 2. Illegal Gratuities
  • 3. Conflicts of Interest
  • 4. Economic Extortion
- Asset Misappropriation Schemes
  • 1. Cash Larceny
  • 2. Payroll Fraud
  • 3. Billing Schemes
  • 4. Inventory and Noncash Assets
Financial Statement Fraud- Detection Techniques
  • 1. Ratio Analysis
  • 2. Data Analysis Techniques
  • 3. Analytical Procedures
Fraud Prevention and Deterrence- Fraud Risk Management
  • 1. Fraud Risk Assessment
  • 2. Anti-Fraud Controls
  • 3. Corporate Governance

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