of the Month: Association of Certified Fraud Examiners
Susan B. Anders
2006 - The Association of Certified Fraud Examiners’
(ACFE) website (www.acfe.com) addresses the needs of ACFE
members and also provides excellent free resources to the
general public. Many of the searchable articles are available
at no charge, as is a large selection of downloadable checklists
and other documents.
well-organized website, with an uncluttered and well-structured
appearance, makes it easy to search for information. Many
articles and other texts, whether in PDF or HTML, open in
separate windows. The homepage has links to Recent News
items and More [Information] About the ACFE, including a
mission statement. The right side of the homepage is dedicated
to a member log-in prompt and links to upcoming seminars.
The main horizontal index features links for Home, Membership
& Certification, Community, Fraud Resource Center, Career
Center, Training & Events, Shop ACFE, and About ACFE.
Quick links to Join Now, Local Chapters, Contact Us, My
Account, and Login are above the main index. The main pages
also provide a secondary index on the left side of the page
with links to related pages. The bottom of the homepage
and main pages contains hyperlinks to help pages.
& Certification” is a good place to begin learning
about the CFE designation. The subsidiary pages include
Getting Started, Become a CFE, Apply Now, Educators, and
ACFE Student Resources. “Become a CFE” links
to Qualifications, Certification Process, and Details of
the CFE Exam, among other topics. “Qualifications”
includes an interactive survey to calculate a candidate’s
“points” to become certified.
Chapters” is a particularly interesting feature of
the website. Users are connected to a listing of chapters
in the United States, Canada, and the rest of the world.
Selecting a hyperlink for a specific chapter connects to
a subsidiary page with detailed contact information. Users
can also use the “Find a CFE” or “Ethics
Line” links to report suspected fraud via the Fraud
ACFE” includes subsidiary pages for Board of Regents,
Faculty and Staff, Contact Us, Press Room, and CFE Rules.
“Faculty and Staff” presents hyperlinks for
each of the instructors, with photographs and brief biographies.
number of free materials are available for educators, students,
and anyone interested in learning more about fraud examination.
Links to both educator and ACFE student resources are located
under “Membership and Certification.” An educator
can receive free tools, including a syllabus, teaching aids,
and videotapes. Educator and student membership in the ACFE
is also offered at a substantial discount, and anyone can
access a list of universities that offer fraud examination
will also want to review the “Career Center,”
which includes a comparison of auditing versus fraud examination,
job descriptions, and career profiles. “Test Your
Knowledge” is an online CFE practice quiz covering
actual CFE exam questions. “Job Board” presents
fraud-related positions posted on the ACFE website.
Publications and Tools
Articles,” under the Fraud Resource Center, allows
a user to enter a keyword search or review an index of topical
hyperlinks. Members-only articles are denoted with a yellow
padlock. Research papers submitted to the ACFE Fellow Program
can be downloaded as PDFs.
Fraud Resource Center also offers some outstanding free
resources, including a “Fraud Prevention Check-Up”
survey. Four fraud case summaries are available, covering
Adelphia, Global Crossing, Parmalat, and Tyco. The large
collection of sample documents includes a 40-page sample
report and a 20-page fraud examination checklist. “External
Links” offers around 700 links, organized by topic.
B. Anders, PhD, CPA, is an associate professor of
accounting at St. Bonaventure University, St. Bonaventure,
Journal Editor-in-Chief Mary-Jo Kranacher is a former member
of the ACFE Board of Regents. ACFE founder Joseph T. Wells
is a member of The CPA Journal Editorial Board.