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Reference: http://www.acfe.com/details-of-exam.aspx
ACFE CFE Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Financial Transactions and Fraud Schemes | 25% | - Fraud Schemes (billing, expense reimbursement, check tampering, etc.) - Asset Misappropriation - Fraudulent Financial Transactions - Corruption Schemes (bribery, kickbacks, conflicts of interest) - Accounting and Financial Concepts - Financial Statement Fraud |
| Topic 2: Investigation | 25% | - Tracing Illicit Transactions - Digital Forensics Basics - Interviewing and Interrogation Techniques - Report Writing - Evidence Collection and Documentation - Data Analysis and Forensic Accounting |
| Topic 3: Fraud Prevention and Deterrence | 25% | - Whistleblower Programs - Internal Controls - Fraud Prevention Programs - Fraud Risk Assessment - Corporate Governance - Fraud Awareness Training |
| Topic 4: Law | 25% | - Racketeer Influenced and Corrupt Organizations Act (RICO) - Legal Pitfalls for Fraud Examiners - Civil Law - Evidence and Rules of Evidence - Rights of the Accused - Criminal Law |
