Module 1: Introduction to Fraud & Global Impact (3 Hours)

• What is fraud? Types and schemes
• Economic cost and statistics globally
• Role of fraud examiners and forensic accountants
• Examples from corporate, banking, and real estate fraud
• Importance of proactive fraud risk management

 Module 2: Fraud Prevention & Deterrence (10 Hours)

• Fraud Triangle (Pressure, Opportunity, Rationalization)
• Fraud risk assessments in organizations
• Developing anti-fraud culture and policies
• Internal controls for prevention
• Tone at the top – role of leadership
• Conflict of interest, whistleblower protections
• Real-world corporate governance failures (e.g., Enron)

 Module 3: Financial Transactions & Fraud Schemes (10 Hours)

• Accounting concepts needed for fraud detection
• Revenue recognition fraud
• Inventory fraud and fixed asset manipulation
• Bribery, kickbacks, shell company schemes
• Payroll fraud and expense manipulation
• Real estate mortgage fraud
• Case studies: Internal accounting frauds

 Module 4: Investigation Techniques (10 Hours)

• Planning a fraud investigation
• Interviewing techniques: Planning, rapport building, detection of deception
• Collecting and preserving digital and physical evidence
• Documentation review and analysis
• Use of forensic tools and software
• Surveillance techniques and chain of custody

 Module 5: Legal Elements of Fraud (10 Hours)

• Legal systems: Civil vs. Criminal
• Laws related to fraud (UAE, US, EU)
• Evidence handling and court admissibility
• Rights of the accused
• Working with law enforcement and legal teams
• Regulatory compliance & disciplinary actions

 Module 6: Cyber & Digital Fraud Trends (3 Hours)

• Email scams, phishing, ransomware
• Identity theft and synthetic ID fraud
• Social engineering and manipulation
• Online payment and e-commerce fraud
• Fraud in crypto assets and NFTs
• Real-world cases (Wirecard, FTX)

 Module 7: CFE Exam Simulation + Strategy (4 Hours)

• ACFE’s 4-domain structure review
• Practice questions and techniques
• Preparing for case-based questions
• Exam format, duration, and tips
• ACFE application process and requirements