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CFE考试知识体系的四个主要领域知识

发布时间:2019年04月12日| 作者:| 来源:ACFE官网| 点击数: |字体:    |    默认    |   

 

 The CFE Exam tests your knowledge of the four major areas that comprise the fraud examination body of knowledge: 


Fraud Prevention and Deterrence — tests your understanding of why people commit fraud and ways to prevent it. Topics covered in this section include crime causation, white-collar crime, occupational fraud, fraud prevention, fraud risk assessment, and the ACFE Code of Professional Ethics.

 欺诈预防和威慑 - 测试您对人们欺诈行为的理解以及预防欺诈的方法。本节涉及的主题包括犯罪因果关系,白领犯罪,职业欺诈,欺诈预防,欺诈风险评估和ACFE职业道德准则。

 

Financial Transactions and Fraud Schemes — tests your comprehension of the types of fraudulent financial transactions incurred in accounting records. To pass Financial Transactions & Fraud Schemes, you will be required to demonstrate knowledge of the following concepts: basic accounting and auditing theory, fraud schemes, internal controls to deter fraud and other auditing and accounting matters.

         金融交易和欺诈计划 - 测试您对会计记录中发生的欺诈性金融交易类型的理解。要通过金融交易和欺诈计划,您需要证明以下概念的知识:基本会计和审计理论,欺诈计划,内部控制以阻止欺诈和其他审计和会计事项。

Investigation — includes questions about interviewing, taking statements, obtaining information from public records, tracing illicit transactions, evaluating deception and report writing.

   调查 - 包括有关面谈,接受陈述,从公共记录中获取信息,追踪非法交易,评估欺骗和报 告撰写等问题

Law — ensures your familiarity 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.

 

法律 - 确保您熟悉进行欺诈检查的许多法律后果,包括刑法和民法,证据规则,被告和原告的权利以及专家证人事务。


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