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Duration 70 hours
Course Outline
Introduction
- Overview of the CFE credential
- Summary of the four primary areas of the CFE exam
- Recommended study strategies and resources
Understanding Fraud
- Defining fraud and categorizing its types
- The fraud triangle: Pressure, Opportunity, and Rationalization
- An overview of occupational fraud
Basics of Financial Transactions
- Core concepts in accounting and auditing
- Interpreting financial statements
- Introduction to financial transaction cycles
Overview of Fraud Schemes
- Asset misappropriation methods
- Corruption-related schemes
- Financial statement manipulation
Asset Misappropriation Schemes
- Theft of cash
- Appropriation of inventory and other assets
- Billing and payroll manipulation schemes
Financial Statement Fraud
- Revenue recognition manipulations
- Improper disclosures
- Fraudulent asset valuation
Legal Aspects of Fraud
- Navigating the legal system
- Constituent elements of fraud and associated offenses
- Distinguishing between civil and criminal fraud
Fraudulent Financial Activities
- Money laundering
- Bankruptcy fraud
- Securities fraud
Legal Considerations in Examination
- Collection and preservation of evidence
- Providing expert witness testimony
- Legal rights of the accused
Regulatory Framework
- The Sarbanes-Oxley Act
- The Foreign Corrupt Practices Act
- Anti-money laundering regulations
Fraud Investigation Techniques
- Planning and executing fraud examinations
- Advanced interviewing techniques
- Evidence gathering methodologies
Investigative Tools and Methods
- Digital forensics
- Surveillance techniques
- Undercover operations
Data Analysis in Investigations
- Leveraging data analytics for fraud detection
- Analyzing financial statements for anomalies
- Identifying warning signs (red flags)
Reporting and Testimony
- Drafting investigative reports
- Preparation for court proceedings
- Delivering testimony in court
Building Fraud Prevention Programs
- Conducting fraud risk assessments
- Strengthening internal controls
- Fostering ethical behavior within organizations
Exam Review and Practice Test
- Comprehensive review of key concepts across all four sections
- Practice questions and effective test-taking strategies
- Final Q&A session
Summary and Path Forward
Requirements
- Familiarity with fundamental accounting principles and financial transactions.
Target Audience
- Aspiring fraud examiners.
- Professionals working in accounting, auditing, law enforcement, and compliance.
- Internal auditors.
Testimonials (2)
The trainer was helpful..
Attila - Lifial
Course - Compliance and the Management of Compliance Risk
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