ACFE Fraud Examiners Manual
Definition
The comprehensive reference published by the Association of Certified Fraud Examiners that defines the body of knowledge for the CFE credential. Covers financial transactions, law, investigation, and criminology. Used globally as the primary professional practice guide for fraud examiners.
- Publisher
- Association of Certified Fraud Examiners
- Defines
- Body of knowledge for the CFE credential
- Coverage
- Financial transactions, law, investigation, criminology
- Use
- Primary global reference for fraud examiners
Common questions
How does this manual relate to the CFE exam?+
Its four content areas map directly to the four sections of the Certified Fraud Examiner exam, making it the primary study and reference resource for candidates.
Is the manual specific to one country's legal system?+
It covers general fraud examination principles and includes law content, but because legal systems vary, examiners in a given country supplement it with local statutes and procedure.
How often is the manual revised?+
The ACFE updates it periodically to reflect new fraud schemes, changed laws, and evolving investigative techniques, so examiners are expected to work from a current edition.
Related terms
- Chain of Custody
- The documented chronological record of who collected, handled, transferred, and examined a piece of evidence. For digital evidence, chain of custody includes...
- Expert Witness Duty
- The obligation owed by a forensic auditor appointed as an expert witness to assist the court, tribunal, or arbitral body objectively, overriding...
- Foreign Corrupt Practices Act (FCPA)
- A US federal statute that prohibits US-listed companies, their officers, and agents from bribing foreign government officials. Applies extraterritorially, meaning the conduct...
- Predication
- The reasonable basis that justifies opening a fraud examination. The ACFE holds that no examination should begin without adequate predication, meaning a...
- SSFS No. 1 (AICPA)
- The Statement on Standards for Forensic Services No. 1, issued by the AICPA in 2019. The first binding professional standard specifically governing...