Principles of Fraud Examination舞弊审查原则.pptVIP

Sounds impressive? Technical areas which are measured for proficiency, as part of becoming a CFE … To succeed in this dynamic and competitive field, you need to master four fundamental areas of knowledge: Criminology? What motivates people to commit fraud?? How can people be deterred from committing fraud? Financial Transactions? How is fraud committed? Fraud Investigation? How can fraud be detected?? How is information and evidence of fraud collected and documented? Legal Elements of Fraud? How does the law affect investigating and prosecuting fraud?? What legal options exist to recover lost money? In order to become a Certified Fraud Examiner (CFE), you must demonstrate competence in all four areas on the CFE Exam. ? * Why is each important … [ adapted from career section of acfe site, under government positions ] analysis – conclusions, summary also / equally important * * At the federal level, government accountants may investigate white-collar crime allegations, perform financial statement audits for government agencies, or conduct research on emerging accounting issues. Or they often perform financial, performance, and compliance audits, recommending corrective action where needed. * So now imagine that you’ve gone to several meetings and your interest is piqued … and you decide you want to pursue this. Everyone just doesn’t qualify – but your presence in this room indicates that you have a good chance Academic: Bachelors degree (or equivalent); no specific field of study. May substitute two years of fraud-related professional experience for each year of academic study. (e.g.; 4x2=8 years professional experience) Professional: At the time you are certified, you must have at least two years of professional experience in a field either directly or indirectly related to the detection or deterrence of fraud. * A couple universities (NYU, NW) have courses also. Self Study, using CFEM, also an option but from experience, not recommended