The Certified Fraud Examiner

1. The Certified Fraud Examiner Dr. Donald K. McConnell Jr.

2. What Is a Certified Fraud Examiner? • A specialist in the detection and/or deterrence of fraudulent conduct • Certified fraud examiners must: • Exemplify highest moral and ethical standards • Agree to abide by the bylaws and Code of Professional Ethics of the Association of Certified Fraud Examiners

3. What Do CFE’s Do? • Resolve allegations of fraud • Obtain evidence of fraud • Interview/interrogate suspects, upon premonition, and prepare written reports • Testify to findings • Assist in the prevention and detection of fraud

4. Who Are CFE’s? • CPA’s • Private investigators • Law enforcement officials • Internal auditors

5. What Is the Association of Certified Fraud Examiners? • A private corporation founded in 1988 in the United States • Provides services to the public and CFE’s to include: • Fraud training • Research • Referrals • Currently over 20,000 members in more than 60 countries worldwide

6. What Are the Requirements to Be a CFE? • A baccalaureate degree from a recognized institution of higher learning • Two or more years of professional experience in a related field • Successful completion of the uniform CFE examination • Twenty hours of CPE per year in fraud related topics

7. What Is the Content of the Uniform CFE Examination? • Financial transactions • Investigation of fraud • Criminology and ethics • Legal elements of fraud

8. Other Issues Concerning the Uniform CFE Examination • Percentage of first-time candidates passing all four parts: 20% • The examination is administered on a computer and at a time of your choosing • The examination is “timed”