Exam Code: | CFE-Investigation | ||
Exam Name: | ACFE Certified Fraud Examiner – Investigation Exam | ||
Certification(s): | Certified Fraud Examiner | ||
Total Questions: | 170 Questions Answers | ||
Latest Updated: | Nov 17,2024 | ||
Price: (Discounted) | Was: $85 Now: $59 |
CFE-Investigation Exam Main Topics and Passing Score
The CFE-Investigation exam is a challenging test that covers a wide range of topics related to fraud investigation. Candidates who pass the exam are awarded the Certified Fraud Examiner (CFE) credential, which is recognized as a mark of excellence in the field of fraud investigation.
Topic | Percentage of Questions | Information |
---|---|---|
Fraud Auditing and Financial Statement Fraud | 20% | This section covers the various methods used to detect and investigate fraud in financial statements. Topics include the types of fraud, red flags, and the audit process. |
Fraud Risk Management and Assessment | 20% | This section covers the methods used to assess and manage fraud risk. Topics include the COSO framework, fraud risk factors, and the risk assessment process. |
Forensic Accounting and Analysis | 20% | This section covers the use of accounting and financial analysis techniques to detect and investigate fraud. Topics include financial statement analysis, ratio analysis, and cash flow analysis. |
Fraud Investigation | 25% | This section covers the methods used to investigate fraud, including interviewing, evidence gathering, and report writing. Topics include the fraud investigation process, types of evidence, and the role of the fraud examiner. |
Ethics and Professional Responsibilities | 15% | This section covers the ethical and professional responsibilities of fraud examiners. Topics include the ACFE Code of Ethics, the AICPA Code of Professional Conduct, and the Sarbanes-Oxley Act. |
Passing Score: 75%
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