ACFE CFE-Investigation 試験概要:
| 認定ベンダー: | ACFE |
| 試験名: | 公認不正検査士 - 調査(CFE 試験 Part 3) |
| 試験番号: | CFE-Investigation |
| 試験時間: | 120-150 |
| 試験形式: | 選択式 |
| 出題数: | 110-120 |
| 認定の有効期間: | 有効期限なし。CPE単位による年次再認定が必要 |
| 関連資格: | CFE (Certified Fraud Examiner) - 完全認定 |
| 対応言語: | English |
| 合格点: | 75%(換算スコア) |
| 受験料: | USD $400-$600(各試験パートごと。CFE試験フルバンドルも利用可能) |
| サンプル問題: | ACFE CFE-Investigation サンプル問題 |
| 受験方法: | Prometricセンターでのコンピュータベース試験。オンライン監督付き受験オプションも利用可能 |
| 前提条件: | ACFEの会員であることが必須。3年以内にCFE試験の全4パートに合格する必要があり、完全認定には不正検知・防止または関連分野での2年間の専門的実務経験が必要 |
| 公式シラバスのURL: | https://www.acfe.com/certification/cfe-exam |
ACFE CFE-Investigation 認定試験の出題範囲:
| トピック | 出題範囲 |
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| トピック 1 | - Investigations: In this section, the topics covered are basic tools and techniques for collecting data and evidence when conducting a fraud examination. It also covers questions related to interviewing, taking statements, gaining information from public records, tracing illicit transactions, and assessing deception.
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| トピック 2 | - Law: In this section of the exam, the focus is on the statutes and common law principles used for prosecuting fraudsters. It also measures the skills of candidates such as the knowledge of criminal and civil law, rules of evidence, rights of the accused and accuser, and expert witness matters.
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| トピック 3 | - Financial Transactions and Fraud Schemes: This section of the exam measures the understanding of the types of fraudulent financial transactions incurred in accounting records. It also covers fundamental accounting and auditing theories, fraud schemes, internal controls to stop fraud, and other auditing issues.
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| トピック 4 | - Fraud Prevention and Deterrence: This section examines your understanding of why people commit fraud and the ways to prevent it. It also covers topics such as crime causation, white-collar crime, occupational fraud, fraud reduction, and risk evaluation.
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参照:https://www.acfe.com/uploadedFiles/Shared_Content/Products/Books_and_Manuals/2015%20Sample%20Chapter.pdf