The Certified Fraud Examiner

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Presentation transcript:

The Certified Fraud Examiner Dr. Donald K. McConnell Jr. 9/18/2018

What Is a Certified Fraud Examiner? A specialist in the detection and/or deterrence of fraudulent conduct Certified fraud examiners must: Exemplify highest moral and ethical standards Agree to abide by the bylaws and Code of Professional Ethics of the Association of Certified Fraud Examiners 9/18/2018

What Do CFE’s Do? Resolve allegations of fraud Obtain evidence of fraud Interview/interrogate suspects, upon premonition, and prepare written reports Testify to findings Assist in the prevention and detection of fraud 9/18/2018

Who Are CFE’s? CPA’s Private investigators Law enforcement officials Internal auditors 9/18/2018

What Is the Association of Certified Fraud Examiners? A private corporation founded in 1988 in the United States Provides services to the public and CFE’s to include: Fraud training Research Referrals Currently over 20,000 members in more than 60 countries worldwide 9/18/2018

What Are the Requirements to Be a CFE? A baccalaureate degree from a recognized institution of higher learning Two or more years of professional experience in a related field Successful completion of the uniform CFE examination Twenty hours of CPE per year in fraud related topics 9/18/2018

What Is the Content of the Uniform CFE Examination? Financial transactions Investigation of fraud Criminology and ethics Legal elements of fraud 9/18/2018

Other Issues Concerning the Uniform CFE Examination Percentage of first-time candidates passing all four parts: 20% The examination is administered on a computer and at a time of your choosing The examination is “timed” 9/18/2018