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CFE

Certified Fraud Examiner

The CFE Exam is designed with the four major disciplines that comprise the fraud examination body of knowledge:

Financial Transactions & Fraud Schemes

Tests your comprehension of the types of fraudulent financial transactions incurred in accounting records. To pass Financial Transactions & Fraud Schemes, you will be required to demonstrate knowledge of the following concepts: basic accounting and auditing theory, fraud schemes, internal controls to deter fraud and other auditing and accounting matters.

Investigation

Includes questions about interviewing, taking statements, obtaining information from public records, tracing illicit transactions, evaluating deception and report writing.

 Law

 Ensures your familiarity with the many legal ramifications of conducting fraud examinations, including criminal and civil law, rules of evidence, rights of the accused and accuser and expert witness matters.

Exam – 4 sections

 It will take approximately 10 hours to complete the CFE Exam. Each section is allocated a maximum of 2.6 hours to complete.

Number of Question – Each section

Each of the four exam sections has 125 questions and you will have a maximum of 75 seconds to answer each question.

Duration to complete all the four sections

You have 30 days to complete all four sections of the CFE Exam and submit it to the ACFE for grading. You must complete each section in one sitting, but you do not have to complete all four sections at once.

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