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The Certified Fraud Examiner - Financial Transactions and Fraud Schemes (CFE-Financial-Transactions-and-Fraud-Schemes) certification exam is a globally recognized credential in the field of fraud prevention and detection. Certified Fraud Examiner - Financial Transactions and Fraud Schemes Exam certification is offered by the Association of Certified Fraud Examiners (ACFE), the world's largest anti-fraud organization with over 85,000 members in 160 countries.

To be eligible for the CFE-Financial-Transactions-and-Fraud-Schemes certification exam, candidates must meet certain educational and professional requirements. They must have a bachelor's degree or equivalent, and at least two years of professional experience in a field related to fraud prevention and detection. Candidates without a bachelor's degree can also apply if they have at least five years of professional experience.

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The Certified Fraud Examiner - Financial Transactions and Fraud Schemes (CFE-Financial-Transactions-and-Fraud-Schemes) exam is an internationally recognized certification offered by the Association of Certified Fraud Examiners (ACFE). The CFE-Financial-Transactions-and-Fraud-Schemes certification is designed to equip professionals with the skills and knowledge needed to detect, investigate, and prevent financial fraud in various industries. CFE-Financial-Transactions-and-Fraud-Schemes exam covers topics such as financial transactions, fraud schemes, legal considerations, investigation techniques, and ethics.

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ACFE CFE-Financial-Transactions-and-Fraud-Schemes, also known as the Certified Fraud Examiner - Financial Transactions and Fraud Schemes certification exam, is an industry-recognized certification designed to equip professionals with the knowledge and skills needed to identify, prevent, and investigate financial fraud. Certified Fraud Examiner - Financial Transactions and Fraud Schemes Exam certification is offered by the Association of Certified Fraud Examiners (ACFE), which is the world's largest anti-fraud organization with over 85,000 members worldwide.

ACFE CFE-Financial-Transactions-and-Fraud-Schemes Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: Asset Misappropriation – Fraudulent Disbursements15–20%- Billing schemes
- Electronic payment tampering
- Payroll fraud schemes
- Register disbursement fraud
- Expense reimbursement fraud
Topic 2: Financial Statement Fraud10–15%- Asset and liability misrepresentation
- Financial statement analysis techniques
- Improper disclosures
- Revenue recognition schemes
Topic 3: Internal Control and Fraud Prevention10–15%- Design of anti-fraud controls
- Fraud risk assessment
- Control testing and evaluation
Topic 4: Corruption Schemes5–10%- Conflicts of interest
- Bribery and kickbacks
- Prevention and detection strategies
- Illegal gratuities and extortion
Topic 5: Asset Misappropriation – Cash Receipts5–10%- Cash larceny
- Cash skimming schemes
- Prevention and detection methods
Topic 6: Other Fraud Schemes10–15%- Insurance fraud
- Healthcare fraud
- Identity theft and financial crimes
- Procurement and contract fraud
- Theft of data and intellectual property
Topic 7: Asset Misappropriation – Inventory and Other Assets5–10%- Prevention and detection controls
- Inventory theft and misuse
- Concealment of asset shrinkage
Topic 8: Basic Accounting and Auditing Concepts15–20%- Internal control frameworks and objectives
- Financial statement components and relationships
- Fundamental accounting principles
- Auditing standards and procedures

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