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所在平台: Udemy |
课程主页: https://www.udemy.com/course/new-2025-certified-fraud-examiner-cfe-exam-practice-test/
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课程名称：CFE欺诈审查员考试 - 2025年实践测试 课程概述： 本课程针对2025年新的认证欺诈审查员考试。认证欺诈审查员的职责是发现和预防欺诈活动，该认证体现了高风险会计领域的专业知识、技能与职业道德。考生需要具备良好的道德品质和细致的注意力。考试为闭卷，包含四个部分，每部分有100道选择题，考生在每部分的考试中有两小时的时间限制。 考试内容涵盖四个主要领域：财务交易与欺诈方案、法律、调查和欺诈预防与威慑。各领域与《欺诈审查员手册》的四个部分相对应，手册是考试内容的重要知识来源。要成为会员，考生需持有本科学位、具备相关工作经验，并在四部分考试中获得及格分数。为备考，建议参加学习课程、学习小组，以及利用《欺诈审查员手册》和90天测验挑战等资源。持证者需每年续证，并完成20小时的继续教育，主题涵盖欺诈检测、威慑及伦理等内容。 考试内容包括： 1. 财务交易与欺诈方案：测试考生对会计记录中各种欺诈财务交易类型的理解，包括基本会计及审计理论、欺诈方案、内部控制及其它审计会计事宜。 2. 法律：聚焦于起诉欺诈者所涉及的法律法规及常法原则，包括刑法与民法、证据规则、被告与控方的权利及作证等。 3. 调查：考生需理解进行欺诈审查时收集信息和证据所需的基本工具与技术，包括面谈、获取公共记录信息、追踪非法交易、评估欺骗及报告写作。 4. 欺诈预防与威慑：探讨人们为何会实施欺诈及其预防方法，涵盖犯罪成因、白领犯罪、职业欺诈、欺诈预防、欺诈风险评估及专业伦理规范等主题。 这个课程旨在帮助考生系统地准备CFE考试，以便顺利通过并在职业生涯中保持合规与道德标准。
NEW 2025 Cert. Fraud Examiner ExamCertified fraud examiners discover and prevent fraudulent activity. The certification signifies expertise, knowledge, and professionalism in high-stakes accounting. Candidates need strong moral character and careful attention to detail.The Exam is a closed-book and closed-notes exam comprised of four sections, each containing 100 multiple-choice questions. Exam takers have a two-hour time limit on each section.The exam will test your knowledge in the four major areas of fraud examination: Financial Transactions and Fraud Schemes, Law, Investigation, and Fraud Prevention and Deterrence. These four areas correspond to the four sections of the Fraud Examiners Manual, which is the source of knowledge for all subject matter that appears on the Exam.To become a Member, you need a bachelor's degree, work experience, and a passing score on a four-part exam. To prepare for the exam, consider study courses, study groups, and resources like the Fraud Examiners Manual and the 90-Day Exam Challenge.The holders must renew their certification each year and complete 20 hours of continuing education covering topics like fraud detection, deterrence, and ethics.Exam ContentFinancial Transactions and Fraud SchemesThis section tests your comprehension of the types of fraudulent financial transactions incurred in accounting records. In this section of the exam, you will be required to demonstrate knowledge of the following concepts:Basic accounting and auditing theoryFraud schemesInternal controls to deter fraudOther auditing and accounting mattersLawThis section focuses on the statutes and common law principles involved in prosecuting fraudsters. It also ensures your familiarity with the many legal ramifications of conducting fraud examinations, including:Criminal and civil lawRules of evidenceRights of the accused and accuserTestifyingInvestigationThis section tests your understanding of the basic tools and techniques necessary to gather information and evidence when conducting a fraud examination and identifying perpetrators. It includes questions about:InterviewingObtaining information from public recordsTracing illicit transactionsEvaluating deceptionReport writingFraud Prevention and DeterrenceThis section examines your understanding of why people commit fraud and the ways to prevent it. Topics covered in this section include:Crime causationWhite-collar crimeOccupational fraudFraud preventionFraud risk assessmentThe Code of Professional Ethics
