CFEEN Niger case studies
CFEEN Niger · Put your knowledge to work in context.
The Certified Fraud Examiner (CFE) is a professional credential for people who detect, investigate and deter occupational and financial fraud. In Niger it is sought by bank compliance and internal audit staff, accountants, public-sector inspectors, customs and law-enforcement officers, and consultants serving development projects and NGOs, where donor-funded programmes create strong demand for fraud-risk and forensic skills. The CFEEN Niger case studies are 5 cases and about 3,049 words.
1The Solo Approver at a Niamey Microfinance Branch
Sarafina is a microfinance institution with 14 branches in Niger. At its Niamey Haoua branch, the loan officer, Mr.
615 words, about 3 min2Ghost Beneficiaries in a Cash Transfer Program
A Nigerien NGO, Amani Relief, distributes monthly cash transfers of XOF 20,000 to 12,000 vulnerable households in Tahoua Region through a mobile-money provider. Enrollment is done by 24 community agents using tablets; the same agents also help beneficiaries activate SIM cards.
633 words, about 3 min3The Fuel Distributor's Preferred Supplier List
You are engaged by the audit committee of Sahel Energy, a fuel distributor in Niamey with 90 employees and annual revenue of XOF 8 billion. The procurement manager, Ms.
656 words, about 3 min4The Internal Interview and the Criminal Referral
During an internal fraud examination at a private logistics company in Niamey, the examiner interviews a cashier, Ms. Roukayatou, about missing petty cash of XOF 4.3 million over five months.
504 words, about 3 min5Split Contracts at a Regional Education Directorate
A regional education directorate in Niger has a threshold of XOF 10 million: purchases above it require competitive tender; below it, three quotes suffice. Between January and September, the directorate issued 28 purchase orders for school furniture to three suppliers, each between XOF 8.6 million and 9.8 million, totaling XOF 252 million.
641 words, about 3 min