Formation en juricomptabilité avec l’Association of Certified Fraud Examiner

L’ Association of Certified Fraud Examiner (ACFE) est une association de professionnels basés au Texas mais dont ses membres au nombre de 55 000 proviennent de partout dans le monde. Le but de cette association est de promouvoir la prévention et la détection de la fraude en fournissant des ressources à ses membres, des standards de pratique, de la formation pour devenir CFE , de la formation continue, la “gestion” du titre de CFE (Certified Fraud Examiner). ACFE publie un magazine mensuel “papier” spécialisé sur la fraude , une  lettre électronique mensuelle. On peut acheter en ligne des livres spécialisés sur tout ce qui touche la fraude ainsi que des formations en ligne, à distance ou par des séminaires ( surtout aux États-Unis, un peu au Canada). Le site internet est une bonne source de références.

Pour devenir CFE, il faut démontrer l’expérience dans le domaine, avoir des recommandations  et réussir l’examen d’entrée. plusieurs universités américaines préparent les étudiants pour la réussite de l’examen.

Il y a un congrès annuel mondial et un au Canada. Un très bon catalogue de cours se donne et touche directement la prévention et la détection  de la fraude. Des formations annuelles sont obligatoires pour maintenir le titre de CFE. Le CFE est un titre peu connu au Québec parce que toute la formation et documentation est en anglais, l’association est peu active au Québec et que le domaine de spécialisation en prévention et détection de la fraude est relativement nouveau.

Voici une liste des formations ( aucune n’est en français):

Accounting and Auditing

• AML/OFAC Risk Assessment – The Cornerstone of an Effective Compliance Shop – 2 CPE Credits
• Building a World-Class Compliance Program – 2 CPE Credits
• Compliance 101 For Certified Fraud Examiners (Webinar CD) – 2 CPE Credits
• Cooking the Books: What Every Accountant Should Know About Fraud – 10 CPE Credits
• Financial Analysis for Non-Experts – 2 CPE Credits
• Financial Statement Fraud in Non-Profit Organizations – 2 CPE Credits
• Fraud and The CPA – 8 CPE Credits
• Fraud Prevention (Online Self-Study) – 2 CPE Credits
• Fraud Risk Assessment (Online Self-Study) – 3 CPE Credits
• Fraud-Related Internal Controls – 16 CPE Credits
• How To Detect and Prevent Financial Statement Fraud – 20 CPE Credits
• Other People’s Money: The Basics of Asset Misappropriation – 20 CPE Credits
• Sarbanes-Oxley 404 Best Practices and Economic Uncertainty – 2 CPE Credits

Computers and Technology

• Beyond the Technical: Practical and Legal Issues for Deploying Digital Forensics (CD-ROM) – 2 CPE Credits
• Electronic Evidence: Why You Should Care – 2 CPE Credits
• Fraud Detection and Cash Recovery Using ActiveData for Excel (Workbook) – 8 CPE Credits
• Fraud in the Digital Age (CD-ROM) – 2 CPE Credits
• Fundamentals of Computer Fraud (Video/Workbook) – 20 CPE Credits
• Investigating By Computer, 2nd Edition (Workbook/CD-ROM) – 20 CPE Credits
• Using Digital Forensic Technology in your Investigations (CD-ROM) – 2 CPE Credits

Criminology and Ethics

• Ethical Theory for Fraud Examiners (Online Self-Study) – 2 CPE Credits
• Ethical Theory for Fraud Examiners (Workbook) – 2 CPE Credits
• Practical Ethics for Fraud Examiners (Online Self-Study) – 2 CPE Credits
• Practical Ethics for Fraud Examiners (Workbook) – 2 CPE Credits

Fraud Investigation

• A “How-To” Guide to Fraud and Forensics (CD-ROM) – 2 CPE Credits
• Analyzing Bank Records (Workbook) – 8 CPE Credits
• Analyzing Written Statements for Deception and Fraud (Workbook) – 12 CPE Credits
• Bribery in International Business Transactions (Workbook) – 8 CPE Credits
• Conducting Internal Investigations (Video/Workbook) – 16 CPE Credits
• Elements of Internal Investigations: Gathering and Protecting Evidence (Online Self-Study) – 4 CPE Credits
• Elements of Internal Investigations: Interviewing and Reporting (Online Self-Study) – 4 CPE Credits
• Fashioning a Fraud: Case Study (CD-ROM) – 2 CPE Credits
• Financial Institution Fraud (Workbook) – 8 CPE Credits
• Gathering and Analyzing Information (Online Self-Study) – 2 CPE Credits
• Inside Drug Cartels and the Dirty Banks That Serve Them – 2 CPE Credits
• Introduction To Fraud Examination (Video/Workbook) – 20 CPE Credits
• Making Crime Pay: How to Locate Hidden Assets (Video/Workbook) – 20 CPE Credits
• Recovering The Proceeds of Fraud (Workbook) – 12 CPE Credits
• So You Want to Be a Fraud Examiner? (CD-ROM) – 2 CPE Credits
• Taking Anti-Fraud Skills Around the Globe (CD-ROM) – 2 CPE Credits
• The First Eleven Places You Look When Investigating on the Internet
• Understanding the Basics of Fraud Examination (Online Self-Study) – 2 CPE Credits
• Using Benford’s Law To Detect Fraud (CD-ROM/Workbook) – 8 CPE Credits

Fraud Schemes

• 2009 Frauds In The News – 2 CPE Credits
• Case Studies in Employee Fraud (CD-ROM) – 2 CPE Credits
• Case Studies in Occupational Fraud (Online Self-Study) – 3 CPE Credits
• Case Studies in Occupational Fraud II (Online Self-Study) – 3 CPE Credits
• Combating Mortgage Fraud (CD-ROM) – 2 CPE Credits
• Contract and Procurement Fraud (Workbook) – 12 CPE Credits
• Corporate Con: Internal Fraud and the Auditor (Video/Workbook) – 12 CPE Credits
• Designing Successful Know Your Customer Programs (CD-ROM) – 2 CPE Credits
• Foundations of Mortgage Fraud (Online Self-Study) – 4 CPE Credits
• Fraud and Abuse in Construction and Major Capital Projects (CD-ROM) – 2 CPE Credits
• Global Schemes with a Local Touch: Fraud Trends affecting Smaller Businesses in the New Decade (CD-ROM) – 2 CPE Credits
• Government Fraud (Online Self-Study) – 4 CPE Credits
• Healthcare Fraud in America (CD-ROM) – 2 CPE Credits
• Healthcare Reform and the New Opportunities for the Ethically Challenged (CD-ROM) – 2 CPE Credits
• Introduction to Financial Statement Fraud (Online Self-Study) – 2 CPE Credits
• Introduction to Fraud Schemes (Online Self-Study) – 2 CPE Credits
• Investment Swindles and Con Schemes (Video/Workbook) – 12 CPE Credits
• Mortgage Fraud in a Fiscal Recession (CD-ROM) – 2 CPE Credits
• Organized Retail Crime (CD-ROM) – 2 CPE Credits
• Procurement Fraud’s Anatomy and Illusiveness (CD-ROM) – 2 CPE Credits
• Risk Factors and Red Flags of Occupational Fraud (CD-ROM) – 2 CPE Credits
• Securities Fraud (Workbook) – 12 CPE Credits
• Securities Fraud: Fundamental Principles and Resources (CD-ROM) – 2 CPE Credits
• Social Engineering – The Foundation of Today’s Fraud Schemes (CD-ROM) – 2 CPE Credits
• Stock Option Abuses:Allegation, Investigation, Documentation and Recovery (CD-ROM) – 2 CPE Credits
• The Rise of Insurance Fraud During an Economic Downturn (CD-ROM) – 2 CPE Credits
• Understanding and Disrupting Terrorist Financing (CD-ROM) – 2 CPE Credits
• Understanding the Basics of Mortgage Fraud (Workbook) – 12 CPE Credits

Interviewing and Reporting

• Beyond The Numbers: Professional Interviewing Techniques (Video/Workbook) – 20 CPE Credits
• Conducting Admission-Seeking Interviews (Online Self-Study) – 2 CPE Credits
• Finding the Truth: Effective Techniques for Interview and Communication – 20 CPE Credits
• Interviewing Prospective Witnesses (Online Self-Study) – 2 CPE Credits
• Report Writing and Signed Statements (Online Self-Study) – 2 CPE Credits
• Who’s Lying? How to Identify and Document Untruthfulness in Fraud Investigations – 2 CPE Credits

Legal Elements of Fraud

• Foreign Corrupt Practices Act (FCPA): What Fraud Examiners Should Know (CD-ROM) – 2 CPE Credits
• Fundamentals of Fraud Examination: Legal Elements (Online Self-Study) – 2 CPE Credits
• Legal Elements of a Fraud Examination (CD-ROM) – 2 CPE Credits
• Legal Elements: Developing Evidence and Testifying (Online Self-Study) – 2 CPE Credits
• Preventing Employee Fraud at the Point of Entry (CD-ROM) – 2 CPE Credits
• The Dodd-Frank Consumer Protection and Wall Street Reform Act and New Opportunities for Fraud Examiners
• The False Claims Act: A Primer for Fraud Examiners (CD-ROM) – 2 CPE Credits
• The Fraud Examiner as an Expert Witness (CD-ROM) – 2 CPE Credits
• The Fraud Trial (Video/Workbook) – 20 CPE Credits

Source: www.acfe.com