ACFE CFEX : Certified Fraud Examiner (CFEX) Exam

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Exam Number : CFEX
Exam Name : Certified Fraud Examiner (CFEX)
Vendor Name : ACFE
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CFEX test Format | CFEX Course Contents | CFEX Course Outline | CFEX test Syllabus | CFEX test Objectives


A Certified Fraud Examiner (CFE) is a leader in the anti-fraud community, noted as a specialist in the prevention, detection and deterrence of fraud. CFEs represent the highest standards held by the ACFE

Before earning the CFE Credential, you are required to pass the CFE Exam. The CFE test tests your knowledge of the four major areas that comprise the fraud examination body of knowledge:

Financial Transactions and Fraud Schemes — tests your comprehension of the types of fraudulent financial transactions incurred in accounting records. To pass Financial Transactions & Fraud Schemes, you will be required to demonstrate knowledge of the following concepts: basic accounting and auditing theory, fraud schemes, internal controls to deter fraud and other auditing and accounting matters.

Law — ensures your familiarity with the many legal ramifications of conducting fraud examinations, including criminal and civil law, rules of evidence, rights of the accused and accuser, and expert witness matters.

Investigation — includes questions about interviewing, taking statements, obtaining information from public records, tracing illicit transactions, evaluating deception and report writing.

Fraud Prevention and Deterrence — tests your understanding of why people commit fraud and ways to prevent it. subjects covered in this section include crime causation, white-collar crime, occupational fraud, fraud prevention, fraud risk assessment, and the ACFE Code of Professional Ethics.

Explanation of Certification Process
• Requirements
• Explanation of test Process
• Investigation Techniques
• Planning the Investigation
• Interview Theory and Application
• Analysing Documents
• Data Analysis and Reporting Tools
• Computer Forensics
• Covert Examinations
• Sources of Information
• Tracing Illicit Transactions
• Reporting Standards
• Examination on Investigation Techniques
• Overview of the Legal System
• Criminal Prosecutions for Fraud
• Basic Principles of Evidence
• Individual Rights During Examinations
• Civil Justice System
• Law Related to Fraud
• Testifying as an Expert Witness
• Securities Fraud
• Money Laundering
• Bankruptcy Fraud
• Examination on Law Related to Fraud Accounting Concepts
• Financial Statement Fraud
• Consumer Fraud
• Healthcare Fraud
• Financial Institution Fraud
• Check and Credit Card Fraud
• Insurance Fraud
• Fraudulent Disbursements
• Inventory and Other Assets
• Cash Receipts
• Bribery and Corruption
• Theft of Intellectual Property
• Computer and Internet Fraud
• Public Sector Fraud
• Contract and Procurement
• Fraud Examination on Financial Transactions and Fraud Schemes
• Understanding Behaviour
• White-Collar Crime
• ACFE Code of Professional Ethics
• Managements Responsibilities
• Auditors Responsibilities
• Corporate Governance
• Fraud Prevention Programs
• Fraud Risk Assessment
• Fraud Risk Management
• Examination on Fraud Prevention and Deterrence



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ACFE Fraud Practice Test

When crime does pay | CFEX genuine Questions and boot camp

PETALING JAYA: In Malaysia, compounding a traffic offence by not paying the fine on time has its rewards. One at last gets a reduction.

experts say one of these policy leads motorists to throw caution to the wind and continue to commit site visitors offences, corresponding to dashing or beating the lights.

β€œWe are only sending out the inaccurate message,” criminologist Datuk Akhbar Satar told theSun.

β€œIn nations such as the united kingdom and Singapore, those that pay the first-rate early are rewarded. but in Malaysia, it feels like the longer you wait, the extra likely you are to get rewarded (with greater discounts),” spoke of Akhbar, who is president of the Malaysian association of certified Fraud Examiners.

On April 12, Transport Minister Datuk Seri Wee Ka Siong announced that the road Transport department (RTD) become providing a 70% discount on the 3.5 million compoundable summonses which have been issued however now not paid yet.

those that come ahead earlier than June 13 will enjoy the discount. otherwise, they should be blacklisted by means of RTD and never be in a position to renew their riding licence or vehicle highway tax.

within two weeks after the offer became made, RTD amassed RM3.14 million in fines from 45,317 summonses issued nationwide.

It was not the primary time coupon codes on fines have been offered. Even the police have previously provided such coupon codes, purportedly to inspire offenders to pay up.

Akhbar stated by way of providing such discounts, legislations enforcement authorities are telling the people that they can rely on the executive to decrease the first-rate volume finally.

β€œThis appears to demonstrate an absence of integrity. We are just telling the americans that it is exceptional to no longer just destroy the law, but also avoid being punished automatically.”

Akhbar stated if such practices are allowed to proceed, site visitors offences will become extra rampant.

β€œThe handiest way is to not bend the guidelines,” he observed.

another criminologist, Shankar Durairaja, pointed out that strict enforcement of the legislations is simple to obtain highest quality safety and such discounts would handiest enable people to conquer the concern (of the complete might of the law).

β€œhere's not the premiere way to conquer the difficulty. It does not educate highway clients to abide via the rules and take the legislations severely.”

He said the apply could ship the incorrect message to rule-breakers and motivate them to disregard their obligations on the road.

Shankar pointed out that the purpose of the law is to deter individuals from committing traffic offences. however via providing coupon codes, the authorities are best telling individuals that they could get off evenly.

β€œAs tons because the govt would want to ease the burden on the people right through this complicated time, giving coupon codes on summonses isn't the way to do so. This observe not best creates a (loophole) in our criminal system, but also encourages people to invariably breach the suggestions and regulations and lose worry of our criminal device.”

in place of giving them a reduction, the authorities should still take such offenders to courtroom, he noted, including that the government may also introduce consciousness campaigns to instil site visitors discipline and civic consciousness amongst street users.

however, psychologist Dr Fauziah Mohd Saad observed the cut price alternative was an excellent stream.

β€œIt eases the burden on americans who can be scuffling with economic difficulties,” stated Fauziah, who lectures at Universiti Pendidikan Sultan Idris.

β€œEven with the bargain, it might probably nevertheless be a great deal for some individuals, however at least it gives them an opportunity to answer for their transgressions.”

She brought up that so long as there is some form of punishment, americans will learn to now not repeat the identical mistakes.




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