guilt or innocence of any person or party. Not reveal any confidential information without proper authorization. Reveal all pertinent material matters discovered during the course of an examination. Continually strive to increase the competence and effectiveness of professional services performed under his or her direction. Examination The CFE Exam consists of 400 questions divided into four sections (100 questions each). Each exam section has a time limit of two hours with an optional five minute break. All four sections must be completed within a 60 days window. The CFE Exam has the following four sections: Fraud Prevention and Deterrence - Tests your knowledge of why people commit fraud and what can be done to prevent it. Topics include: Auditors' Fraud-Related Responsibilities, Corporate Governance, Ethics for Fraud Examiners, Fraud Prevention Programs, Fraud Risk Assessment, Fraud Risk Management, Management's Fraud-Related Responsibilities, Understanding Criminal Behavior, White-Collar Crime. Financial Transactions and Fraud Schemes - This section tests your knowledge of the types of fraudulent financial transactions incurred in accounting records. Topics include: Accounting Concepts, Bribery and Corruption, Cash Receipts Schemes, Computer and Internet Fraud, Consumer Fraud, Contract and Procurement Fraud, Financial Institution Fraud, Financial Statement Fraud, Fraudulent Disbursements, Health Care Fraud, Identity Theft, Insurance Fraud, Inventory and Other Assets, Payment Fraud, Theft of Data and Intellectual Property. Investigation - Topics include: Analyzing Documents, Covert Examinations, Data Analysis and Reporting Tools, Digital Forensics, Interview Theory and Application, Interviewing Suspects and Signed Statements, Planning and Conducting a Fraud Examination, Report Writing, Sources of Information, Tracing Illicit Transactions. Law - This section ensures that you are familiar 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. Topics include: Bankruptcy (Insolvency) Fraud, Basic Principles of Evidence, Individual Rights During Examinations, Law Related to Fraud, Money Laundering, Overview of the Legal System, Securities Fraud, Tax Fraud, Testifying, The Civil Justice System, The Criminal Justice System. Notable CFEs Cynthia Cooper, whistleblower of the WorldCom accounting scandal Joseph Gutheinz, Omniplan Task Force Leader, largest count conviction in NASA history Harry Markopolos, whistleblower of the Bernard Madoff scandal David P. Weber, former U.S. Securities and Exchange Commission (SEC) Chief Investigator, and whistleblower. Joseph T. Wells, founder and chairman of the Association of Certified Fraud Examiners References External links Association of Certified Fraud Examiners Accounting qualifications Professional titles and certifications Fraud