Fraud Examiners possess knowledge of the following: I. Investigation Domain 1: Planning and conducting a fraud examination Domain 2: Collecting evidence Domain 3: Interview theory and application Domain 4: Interviewing suspects and signed statements Domain 5: Covert operations Domain 6: Sources of information Domain 7: Data analysis and reporting tools Domain 8: Digital forensics Domain 9: Tracing illicit transactions Domain 10: Report writing II. Law Domain 1: Overview of the legal system Domain 2: The law related to fraud Domain 3: Bankruptcy fraud Domain 4: Securities fraud Domain 5: Money laundering Domain 6: Tax fraud Domain 7: Individual rights during examinations Domain 8: The criminal justice system Domain 9: The civil justice system Domain 10: Basic principles of evidence Domain 11: Testifying III. Financial Transactions & Fraud Schemes Domain 1: Accounting concepts Domain 2: Financial statement fraud Domain 3: Asset misappropriation: cash receipts Domain 4: Asset misappropriation: fraudulent disbursements Domain 5: Asset misappropriation: inventory and other assets Domain 6: Corruption Domain 7: Theft of data and intellectual property Domain 8: Identity theft Domain 9: Financial institution fraud Domain 10: Payment fraud Domain 11: Insurance fraud Domain 12: Health care fraud Domain 13: Consumer fraud Domain 14: Cyber fraud Domain 15: Contract and procurement fraud IV. Fraud Prevention & Deterrence Domain 1: Understanding criminal behavior Domain 2: White-collar crime Domain 3: Corporate governance Domain 4: Management's fraud-related responsibilities Domain 5: Auditors' fraud-related responsibilities Domain 6: Fraud prevention programs Domain 7: Fraud risk assessment Domain 8: Fraud risk management Domain 9: Ethics for fraud examiners
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