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 which includes expert narration and interviews with convicted fraudsters.
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
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
ACFE Ordering and Return Policy
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.
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 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.
You Will Learn How To:
- Determine who is responsible for fraud prevention
- Identify fraud prevention methods at the organizational level
- Determine which factors might cause people to commit fraud
- Select appropriate methods for planning an effective fraud examination
- Recognize common occupational fraud schemes, including asset misappropriation, corruption and financial statement fraud
- Identify the legal elements of fraud
- Recognize fundamental interviewing techniques
- Recall various investigation methods, including locating information, interviewing and documenting evidence
ADVANCED PREPARATION: NONE
FIELD OF STUDY: SPECIALIZED KNOWLEDGE
LAST UPDATED: NOVEMBER 2019
DELIVERY METHOD: QAS SELF-STUDY
Online Exam Troubleshooting Guide:
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