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Reference: http://www.acfe.com/details-of-exam.aspx
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| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Fraud Schemes and Financial Crimes | 40% | - Types of fraud schemes and financial crimes - Internal control systems and fraud prevention - Basic accounting and auditing concepts - Asset misappropriation, corruption, and other occupational fraud - Financial statement fraud |
| Topic 2: Fraud Prevention and Deterrence | 20% | - Causes and theories of fraud and white-collar crime - Fraud risk assessment and management - Corporate governance and ethics - ACFE Code of Professional Ethics - Designing and implementing prevention programs |
| Topic 3: Fraud Investigations and Legal Issues | 40% | - Report writing and documentation - Legal framework: criminal, civil, and administrative law - Interviewing and interrogation techniques - Investigation planning and evidence gathering - Rules of evidence and rights of parties |
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