What is the role of a Certified Fraud Examiner during an investigation?

The role of a Certified Fraud Examiner (CFE) during an investigation primarily involves analyzing financial discrepancies and gathering evidence related to potential fraud. CFEs utilize their specialized training and knowledge in the fields of accounting, auditing, and investigative techniques to identify irregularities in financial records, which may indicate fraudulent activities. They meticulously examine data, conduct interviews, and employ various investigative methods to uncover and document evidence that supports their findings.

This analytical process is crucial, as it forms the foundation of the investigation and informs subsequent actions, such as reporting findings or collaborating with law enforcement if needed. While CFEs may also be called upon to testify as witnesses in court about their investigative findings, their primary function during the investigation itself is focused on evidence gathering and analysis.