KASNEB CFFE study plan

Distinguish the elements of the fraud triangle and the fraud diamond, and apply them to five occupational fraud scenarios

Compile a catalogue of at least 20 fraud red flags spanning revenue, procurement, payroll, cash and inventory cycles

Explain and contrast preventive controls (segregation of duties, authorisation limits, physical safeguards) with detective controls (reconciliations, exception reports, hotlines)

Draft a fraud risk register ranking 10 entity-level and process-level risks by likelihood and impact

Differentiate asset misappropriation, corruption and financial statement fraud schemes, and outline the mechanics of each

Compute margin, turnover, asset-quality and accrual ratios, and interpret anomalies as fraud indicators

Apply Benford's law, vertical trend analysis and outlier testing to a described ledger population and record the exceptions found

Summarise the auditor's fraud-related responsibilities, including professional scepticism, engagement-team brainstorming and reporting duties

Sequence the stages of a forensic engagement from acceptance and conflict checks through planning, fieldwork and reporting

Classify evidence as testimonial, documentary, physical or demonstrative, and rank each type by persuasiveness in a described dispute

Apply admissibility tests of relevance, reliability and competence to decide whether described evidence should be admitted

Compare damages quantification approaches (lost profits, incremental cost, net worth analysis) and select the defensible method for a given brief

Prepare a structured interview plan covering objectives, interviewee profile, question sequence and evidence to be introduced

Discriminate between non-accusatory information-gathering interviews and accusatory interviews, and justify the choice for three subject categories

Evaluate the legal limits on workplace interviews, including voluntariness, presence of a companion, and the treatment of admissions

Compose questions using free narrative, funnel and behaviour-provoking techniques for a suspected kickback case

Assemble an investigation plan setting out scope, delegated authority, resources, evidence plan and timeline

Produce contemporaneous witness statements and interview notes that withstand later challenge

Identify verbal and written deception indicators in supplied transcripts and separate them from nervousness or cultural style

Construct a working-paper file that logically connects evidence, analysis and each finding

Contrast the fraud examiner's ethical duties of integrity, objectivity, confidentiality and competence with the auditor's comparable obligations

Distinguish the elements of fraud, theft, corruption and money laundering, and identify which offence a described fact pattern discloses

Explain how board composition, audit committees, internal audit independence and whistleblowing channels deter and detect fraud

Resolve three conflict-of-interest scenarios using a structured ethical decision framework

Map the chain of custody for digital evidence from identification and seizure through imaging, analysis and presentation

Compare evidence sources such as email, mobile devices, cloud storage and system logs, and specify the artefacts each yields

Explain the use of computer-assisted audit techniques, full-population data analytics, and continuous auditing in fraud detection

Categorise cyber-fraud typologies including phishing, business email compromise and insider misuse, and match each to a detective control

Re-test the three lowest-scoring topics recorded in earlier practice and document the corrected reasoning

Synthesise cross-domain flows: from analytics-based detection, through investigation and evidence handling, to legal and ethical consequences

Complete two full-length timed papers under exam conditions and review every error against the source topic