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| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Fraud Schemes and Financial Crimes | 40% | - Types of fraud schemes and financial crimes - Internal control systems and fraud prevention - Basic accounting and auditing concepts - Asset misappropriation, corruption, and other occupational fraud - Financial statement fraud |
| Topic 2: Fraud Prevention and Deterrence | 20% | - Causes and theories of fraud and white-collar crime - Corporate governance and ethics - Fraud risk assessment and management - Designing and implementing prevention programs - ACFE Code of Professional Ethics |
| Topic 3: Fraud Investigations and Legal Issues | 40% | - Interviewing and interrogation techniques - Investigation planning and evidence gathering - Report writing and documentation - Rules of evidence and rights of parties - Legal framework: criminal, civil, and administrative law |
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ACFE points candidates toward these official training options:
Combine a course that fits your schedule with regular question practice for the steadiest progress.
ACFE sets the following prerequisites for the ACFE Certified Fraud Examiner: ACFE Associate Membership; minimum 50 eligibility points (education + professional experience); at least 2 years of relevant experience before certification.
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According to the latest exam information, the CFE exam contains 310 total: 120 + 120 + 70 questions and runs for 3 sections: 150 + 150 + 90 = 390 total minutes. Timing yourself during practice sessions is a smart habit — pacing problems sink more candidates than knowledge gaps.
At present, the passing score for the CFE exam is 75% per section and the registration fee is $480 USD. Both figures are set by ACFE and can change, so double-check them on the official site when you register.
Larceny is the scheme in which an employee simply takes inventory from the company premises without attempting to conceal it in the books and records.
Correct Answer: A 🗳️
The more power a person has over the bidding process, the more likely the person can influence the selection of a supplier.
Correct Answer: A 🗳️
By what accountant means that the financial figures presented by the company are at least as much as reflected in the statements, if not more.
Correct Answer: D 🗳️
Maintain the presence of a manager or supervisor near the area of the cash register as a deterrent to theft is a prevention for:
Correct Answer: A 🗳️
___________ is to allow the owner, investors, creditors and others with an interest to know the appropriate book worth of the business at a particular date.
Correct Answer: A 🗳️
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