||CPE Credit: 24
Course Level: Overview
This course covers the basics of fraud examination by focusing on the major areas including criminology and ethics, legal elements of fraud, fraudulent financial transactions and fraud investigation. Introduction to Fraud Examination is the perfect introductory course for someone new to or unfamiliar with the anti-fraud profession, and provides a comprehensive review for experts in the field.
Introduction to Fraud Examination features 10 hours of footage including coverage from the ACFE’s popular Principles of Fraud Examination seminar, expert narration and interviews with convicted fraudsters.
You Will Learn How To:
Determine who is responsible for preventing fraud
Discern what causes people to commit fraud
Identify methods for planning an effective fraud examination
Recognize common occupational fraud schemes, including asset misappropriation, corruption and financial statement fraud
Distinguish fundamental interviewing techniques
Recognize fraud investigation methods, including locating information, interviewing and documenting evidence
Identify fraud prevention methods at the organizational level
This course fulfills the annual ethics CPE requirement for CFEs. To learn more about the ethics CPE requirement for CFEs, please visit ACFE.com/EthicsCPE.
Table of Contents
The 17 video segments include:
Introduction with Dr. Joseph T. Wells, CFE, CPA - 45:02
Causes of Fraud - 24:22
Planning the Investigation - 24:41
Legal Elements of Fraud - 37:18
Management's and Auditor's Responsibilities - 37:34
Legal Issues - 27:31
Fraud Schemes - 38:41
Sources of Information - 28:20
Financial Statement Fraud - 38:57
Interviewing Prospective Witnesses - 45:08
Rules of Evidence - 23:36
Evaluating Deception - 42:29
Analyzing and Managing Financial Information - 18:17
Admission Seeking Interviews - 42:11
Prevention of Fraud - 31:47
Testifying - 31:32
Signed Statements & Report Writing - 30:10
Field of study: Specialized Knowledge
Last Updated: April 2015
ACFE Ordering and Return Policy
Online CPE exam grading available for this course:
Online grading is available for ACFE self-study workbook courses. Complete the course offline at your convenience, but take the exam online the moment you're ready. Featuring instant exam results and a printable certificate, online grading offers a quick and convenient way to earn CPE.
Benefits of online exam grading include:
Instant exam results
Printable CPE certificate
Complete the course at your own pace
Take the exam online the moment you're ready
Click here for instructions on accessing your online exam.
Please note: To be eligible for CPE credit, you must complete the final exam within one year of purchase date. You may only claim CPE credit for a course once.