Last Updated: Aug 10, 2026
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The CFE is accepted worldwide as a standard of excellence in the anti-fraud profession. A CFE is more likely to manage its missions with a higher level of trust and competence and therefore be taken more seriously in its professions.
See, for example, the level of credibility given to the director of the CID, George Kinoti, and to the director of the prosecution, Noordin Haji.
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| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Financial Transactions and Fraud Schemes | 25% | - Asset Misappropriation - Accounting and Financial Concepts - Fraudulent Financial Transactions - Fraud Schemes (billing, expense reimbursement, check tampering, etc.) - Corruption Schemes (bribery, kickbacks, conflicts of interest) - Financial Statement Fraud |
| Topic 2: Law | 25% | - Criminal Law - Rights of the Accused - Evidence and Rules of Evidence - Racketeer Influenced and Corrupt Organizations Act (RICO) - Legal Pitfalls for Fraud Examiners - Civil Law |
| Topic 3: Fraud Prevention and Deterrence | 25% | - Fraud Risk Assessment - Fraud Awareness Training - Fraud Prevention Programs - Internal Controls - Corporate Governance - Whistleblower Programs |
| Topic 4: Investigation | 25% | - Evidence Collection and Documentation - Interviewing and Interrogation Techniques - Tracing Illicit Transactions - Digital Forensics Basics - Data Analysis and Forensic Accounting - Report Writing |
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