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The CFE exam consists of four sections: Financial Transactions and Fraud Schemes, Law, Investigation, and Fraud Prevention and Deterrence. CFE-JPN exam is computer-based and consists of 125 multiple-choice questions, with a time limit of four hours. The passing score for the exam is 75%, and the exam is offered in multiple languages around the world.
Reference: http://www.acfe.com/details-of-exam.aspx
To become a CFE, candidates must meet strict eligibility requirements, including a minimum of two years of professional experience in the field of fraud prevention or investigation. Candidates must also agree to abide by a strict code of ethics and professional conduct. Once they have met the eligibility requirements, candidates must pass all four parts of the CFE Exam within three years.
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Fraud Schemes and Financial Crimes | 40% | - Financial statement fraud - Asset misappropriation, corruption, and other occupational fraud - Basic accounting and auditing concepts - Types of fraud schemes and financial crimes - Internal control systems and fraud prevention |
| Topic 2: Fraud Investigations and Legal Issues | 40% | - Investigation planning and evidence gathering - Interviewing and interrogation techniques - Report writing and documentation - Legal framework: criminal, civil, and administrative law - Rules of evidence and rights of parties |
| Topic 3: Fraud Prevention and Deterrence | 20% | - ACFE Code of Professional Ethics - Causes and theories of fraud and white-collar crime - Corporate governance and ethics - Fraud risk assessment and management - Designing and implementing prevention programs |
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