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Exam Information
Official specifications published by ACFE
Exam Format
8 course exams required (out of 13 available)
70%
Foundational
Registration
$799 USD
Online Self-Study
Validity
Lifetime (does not expire)
No maintenance required - certificate is earned for life
AFF Exam Topics and Domains
AFF is organized into 6 weighted domains.
1
Foundational Fraud Examination Knowledge
12%
Fraud Examination 101
Introduction to Fraud ExaminationAxioms of Fraud ExaminationPurpose of the Fraud ExaminationDeciding Whether to Conduct an InvestigationCharacteristics of a Fraud ExaminerSelecting the Investigative TeamPlanning the InvestigationFraud Examination MethodologyEvidence Collection and OrganizationInterviewing BasicsEmerging Technological Trends
- Ascertain the axioms of fraud investigation
- Recall the characteristics of a successful fraud examiner
- Identify approaches to selecting an investigation team
- Recognize strategies for planning an investigation
- Identify the basics of interviewing
- Recognize the steps of a fraud investigation
Financial Investigations for Non-Financial Professionals
Introduction to AccountingBalance SheetIncome StatementStatement of Cash FlowsPutting Together the StatementsBasic Accounting ConceptsFinancial Analysis TechniquesFinancial Statement Fraud OverviewCash Receipt SchemesFraudulent DisbursementsAsset Misappropriation - Inventory and Other AssetsCorruption and Bribery in Financial ContextObtaining and Using DataRole of Auditors
- Recognize financial analysis techniques used to analyze financial statements
- Distinguish occupational fraud schemes by examining financial records and statements
- Determine how financial statements and records can be used to detect fraud
- Identify the fundamental accounting concepts used to prepare financial statements
2
Core Fraud Investigation Skills
25%
Interviewing Witnesses and Suspects
Obstacles in InterviewingInterviewing StrategiesCommunication Inhibitors and FacilitatorsLegal Considerations in InterviewingCommunication Skills and Effective QuestionsMechanics of the InterviewAdmission-Seeking InterviewsObtaining Confessions and Signed Statements
- Compare the different types of interview questions
- Ascertain legal considerations regarding the interview process
- Identify common interviewing obstacles
- Recognize the mechanics of an interview
- Discern behaviors that either facilitate or inhibit communication
- Identify techniques for obtaining cooperation from interview subjects
- Recognize strategies for admission-seeking interviews and obtaining signed statements
Introduction to Asset Misappropriation
Overview of Asset MisappropriationSkimmingCash LarcenyPreventing and Detecting Theft of Cash ReceiptsCheck and Electronic Payment TamperingBilling SchemesRegister Disbursement SchemesExpense Reimbursement SchemesPayroll SchemesInventory and Fixed Asset SchemesMisappropriation of Intangible Assets
- Relate asset misappropriation schemes to other categories of occupational fraud
- Differentiate common forms of asset misappropriation schemes
- Recognize effective controls to prevent asset misappropriation
- Identify relevant techniques to detect various forms of asset misappropriation schemes
Introduction to Bribery and Corruption
Introduction to CorruptionBribery and KickbacksIllegal GratuitiesEconomic ExtortionConflicts of InterestMethods of Making Corrupt PaymentsRed Flags of CorruptionPreventing and Detecting Corruption
- Relate key information about the basic aspects of corruption schemes
- Differentiate common forms of corruption
- Recognize various ways in which parties can make corrupt payments
- Identify red flags of corruption
- Recognize effective measures to prevent and detect various forms of corruption
3
Fraud Schemes and Financial Analysis
22%
Introduction to Financial Statement Fraud
Impact and Overview of Financial Statement FraudFictitious RevenuesTiming DifferencesImproper Asset ValuationConcealed Liabilities and ExpensesImproper DisclosuresFinancial Statement Analysis TechniquesPressure and Prevention
- Identify common motivations for engaging in financial statement fraud
- Recognize various categories of fraudulent financial reporting
- Apply financial statement analysis techniques to identify red flags and fraud
- Contrast the responsibilities of different parties with regard to financial statement fraud
Introduction to Contract and Procurement Fraud
Contract and Procurement Process BasicsContracts in the Procurement ProcessPublic Versus Private ProcurementCriminal and Civil ActionsBribery and Corruption in ProcurementThird-Party and Collusion FraudAnti-Competitive PracticesPerformance SchemesFraud Risk Management and Investigation
- Relate basic aspects of the processes organizations use to contract for goods and services
- Identify the essential components of an enforceable contract and distinguish between the types of contracts used to purchase goods or services
- Distinguish between public and private procurement
- Identify common civil, criminal and administrative actions for procurement fraud
- Relate key information about the different types of bribery and corruption schemes, and identify red flags and risk factors of such schemes
- Recognize the characteristics and common forms of procurement fraud schemes involving collusion among third-party contractors
- Identify the ways in which procurement employees can collude with outside contractors to exploit contract and procurement processes for fraudulent purposes
- Identify the ways in which perpetrators can commit fraud using procurement methods that do not provide for full and open competition
- Recognize the characteristics and common forms of procurement fraud schemes that occur while contracting parties fulfill their contractual obligations
- Ascertain the technical knowledge required to develop and perform fraud risk assessments
- Determine the appropriate measures to detect and prevent the different types of fraud schemes that target procurement processes
- Determine the appropriate measures to take in investigative efforts to uncover procurement fraud schemes
4
Fraud Prevention and Ethics
16%
Fraud Prevention
Why Prevent FraudWhy Employees Commit FraudUnderstanding Criminal BehaviorSelling Fraud Prevention to ManagementFraud Prevention and Internal ControlsOccupational Fraud Schemes OverviewFraud Prevention at the Entity Level
- Recognize why people commit fraud
- Identify criminal behavior and common motives for fraud
- Categorize common occupational fraud schemes and determine which preventive controls mitigate these schemes
- Select fraud-prevention measures at the entity level
Ethical Issues for Fraud Examiners
Key Ethical TerminologyObjectivity and ImpartialityIntegrityRespect for OthersJustice and ProfessionalismResponsibilities to Clients and ColleaguesEthical Dilemma ScenariosSeeking Ethical Guidance and Tackling Dilemmas
- Identify the responsibilities of fraud examiners when performing a fraud examination
- Identify considerations to keep in mind when dealing with personal ethical dilemmas
- Determine the necessary actions required to resolve an ethical dilemma
5
Legal Framework and Evidence
15%
Legal Issues in Fraud Examinations (U.S. Edition)
Common Fraud ClaimsFederal Criminal LawRemedies in Fraud CasesConfidentiality and PrivilegeEmployee Rights and DutiesLegal Risks in InvestigationsRules and Types of EvidenceTestimony
- Identify the legal elements of fraud
- Differentiate types of fraud claims in civil and criminal cases
- Recognize the most important federal fraud-related statutes
- Compare the types of remedies available in fraud cases
- Determine employees' rights during an internal investigation
- Recognize the legal risks associated with workplace searches
- Identify the rules and types of evidence
Legal Issues in Fraud Examinations (International Edition)
Common Fraud Claims (International)Remedies in International Fraud CasesInternational Initiatives Against FraudLegal Privileges and Employee RightsEvidence Rules and Testimony (International)
- Compare the major types of judicial systems and processes
- Recognize the elements of common fraud claims
- Recall the types of remedies available in fraud cases
- Compare the rights and duties of employees during fraud examinations
- Recognize the legal risks associated with fraud examinations
- Identify the rules and types of evidence
6
Investigation Communication and Information
10%
Report Writing
Purpose and Audience of the ReportReport Preparation and CharacteristicsLegal Considerations in Report WritingReport Format and OrganizationPresenting the Case
- Distinguish between content that should and should not be included in a fraud examination
- Ascertain the legal considerations of report writing
- Identify your target audience
- Recognize the standard report format
- Identify strategies for working with attorneys
Sources of Information
Laws Governing Access to InformationInternal Sources of InformationDigital Information SourcesHuman IntelligencePublic and Nonpublic RecordsOnline SourcesRecords for Specific Fraud TypesInternational Information Sources
- Distinguish the various types of laws that govern access to information
- Determine the types of information that can be obtained from internal sources
- Recognize where to look for information that is created, stored and disseminated electronically
- Identify ways to gather information through human intelligence
- Recall the types of information that can be obtained from public records
- Identify valuable types of nonpublic records
- Recognize various means through which information can be obtained from online sources
- Identify sources of information that are relevant for certain types of searches
- Identify types of records that are relevant to specific types of fraud schemes
- Recognize methods that can be used to find information located abroad
How do I earn this certification?
Passing AFF earns the Anti-Fraud Fundamentals Certificate certification. It sits in the Anti-Fraud / Fraud Examination track.
Next Level Options
- CFE - Certified Fraud Examiner ExamRequires meeting eligibility requirements including education and professional experience. The AFF certificate does NOT count toward CFE eligibility.
- AFC - Anti-Fraud Controls Certificate ProgramAnother ACFE certificate program focused specifically on fraud controls and prevention measures
- FA-CERT - Fraud Analytics Certificate ProgramACFE certificate focusing on data analytics applied to fraud detection
Alternative Paths
- CFE-FPD - CFE Exam - Fraud Prevention and Deterrence One of four sections of the full CFE Exam, covering fraud prevention and deterrence
- CFE-FTFS - CFE Exam - Financial Transactions and Fraud Schemes CFE Exam section covering financial transactions and fraud schemes in depth
- CIA - Certified Internal Auditor Complementary credential for audit professionals who encounter fraud
- CAMS - Certified Anti-Money Laundering SpecialistRelated anti-financial crime credential focusing on money laundering
Practice with Precision
The PlanetCert Simulator mirrors the real exam environment with authentic questions and timed pressure.
How to study for this exam?
The most effective way to prepare for AFF is by using the PlanetCert Simulator to practice questions and review detailed explanations.
What's changed on this exam?
Current Status
- ACTIVE
- Last content update: 2025-10
Updates
Fraud Examination 101 - Emerging Technological Trends Module September 2025 update Updated content covering current technology trends affecting fraud examination • Release date: 2025-09
Who should take this exam?
- No previous anti-fraud training or experience required
Related practice tests
- AFC-CERTAnti-Fraud Controls Certificate Program
- CFECertified Fraud Examiner
- cfe-investigationCertified Fraud Examiner - Investigation
- cfe-fraud-preventionCFE - Certified Fraud Examiner: Fraud Prevention and Deterrence Section
- CFE-FTCfe - Financial Transactions and Fraud Schemes