Forensic & Controls Examiner combine their accounting knowledge with investigative skills, using this unique combination in litigation support and
criminal investigative case settings. Forensic
& Controls Examiner may be employed by public accounting firms' forensic accounting divisions, by firms specializing in risk consulting,
Fraud Investigation Unit, Fraud Risk
Management Unit, forensic accounting services, or by lawyers, law enforcement agencies, insurance companies, government organizations, or financial institutions. Due to society's heightened awareness and growing intolerance of fraudulent activity, demand for forensic accounting
controllers / Investigators is rapidly increasing.
Forensic Examiners may be involved in both litigation support (providing assistance on a given case, primarily related to the calculation or estimation of economic damages and related issues) and investigative case management (looking into illegal activities).
Benefits of becoming a Certified Forensic & Controls Examiner, CFrCE:
- Grants recognition of knowledge and skills by a third party
- Grants recognition of knowledge and skills by a third party
- Enhances professional reputation and provides personal accomplishment
- Supports continued professional development
- Demonstrates a high level of commitment to the field
Application form
Common Body of Knowledge & Skill:
The credential goes beyond the traditional training a CPA or Chartered Accountants receives. The materials include:
PART 1: FORENSIC AUDIT
- History of forensic accounting
- Fraud auditing
- Asset misappropriation scams
- Alternate dispute resolution
- Preparation and Courtroom tips
- Document retrieval and analysis
- Rules of evidence
- Government auditing techniques
- Reporting Standards
- Document retrieval and analysis
- Cyber Forensics
PART 2: INVESTIGATION
- Foundation & Principles of Criminal
Investigation
- Sources and Uses of Information
- Seeking and Obtaining Information: People & Records
- Follow up Measures: repairing information - Applying the Principles to Investigation
- Managing Criminal Investigation
- Reconstructing the Past: Methods, Examples, Evidence
- Crime and Constitutional Law
- Evidence and Effective Testimony - Special Topics
- Increasing Threats & Emerging Crimes
- Computer and Technological Crime
- Enterprise Crime: Organized, Economic, White-collar crime
PART 3: CRIMINOLOGY
- Concept of Crime, Law & Criminology
- Theories of Crime Causation
- Property Crimes
- Interpersonal Violence
- Enterprise Crime: White Collar Crime & Organized Crime
- Cyber Crime and Technology
PART 4: WHITE COLLAR CRIMES
- Business Fraud & Crimes
- Companies
- Consumers
- Countries & Regions
- Financial & Securities Fraud
- Government
- Laws
- People
- Pollution
- Products
- Regulations
- War Profiting
- Work related Crimes
Types of services performed
- Financial data analysis
- Evidence integrity analysis
- Computer application design
- Writing reports
- Compiling information
- Testifying as an expert witness
- Eliciting other experts' assistance
- Maintaining documentation
- Damage assessment
- Tracing illicit funds
- Locating hidden assets
- Due diligence reviews
- Forensic intelligence gathering
- Business valuation
Recommended Books for Study
- Fraud Auditing & Forensic Accounting,
By Tommie W. Singleton and Aaron J. Singleton - Encyclopedia of Fraud
By Dr. Joseph T. Well, Ph.D, CFE, CPA - Corporate Fraud Handbook,
By Dr. Joseph T. Well, Ph.D, CFE, CPA - Encyclopedia of White Collar and Corporate Crime
By Dr. Lawrence M. Salinger, Ph. D - Criminal Investigation - A method for
Reconstructing the past,
By James W. Osterburg / Richard H. Ward - Criminology Theories, Pattern & Typologies
By Larry J. Siegal - Selected portions of ACFE Fraud Examiner Manuals