CFEEN Niger study plan

Map the Domain 2 blueprint into asset misappropriation, corruption, and financial statement fraud, and rank each subtopic by exam weight and your current confidence.

Define and contrast larceny, skimming, and cash larceny schemes, and write one original example of each with the concealment step identified.

Trace a fraudulent disbursement cycle (billing, payroll, expense reimbursement, check tampering) and list the internal control that would have caught each step.

Build a one-page glossary of scheme names and their distinguishing red flags so you can recognize a scheme from a short fact pattern.

Differentiate corruption schemes (bribery, kickbacks, bid rigging, economic extortion, conflicts of interest) and identify the evidence each typically leaves.

Analyze financial statement fraud mechanics: improper revenue recognition, concealed liabilities, improper asset valuation, and timing differences, and explain how each distorts the three financial statements.

Compute key ratio and trend indicators (gross margin, receivables turnover, asset quality, cash flow vs. net income) from sample figures and flag the anomaly each would reveal.

Explain how occupational fraud losses and detection methods differ by scheme category, and note which detection method most often surfaces each category.

Distinguish fraud prevention from deterrence and explain how the fraud triangle elements map to specific control choices.

Design an anti-fraud control environment: code of conduct, tone at the top, hotline, vendor and related-party screening, and segregation of duties, and state the weakness each addresses.

Explain the components of a fraud risk assessment and draft a five-row risk register with likelihood, impact, and mitigating control.

Describe how fraud awareness training and surprise audits change employee perceptions of detection risk, and predict the behavioral effect on a would-be perpetrator.

Sequence the investigation lifecycle from predication through planning, evidence gathering, interviewing, reporting, and remediation, and state the decision point at each stage.

Apply evidence standards: distinguish documentary, testimonial, physical, and observational evidence, and rank them by persuasiveness in an occupational fraud case.

Draft an investigation plan for a tip-driven scenario that specifies scope, hypotheses, data sources, and chain-of-custody steps for digital evidence.

Explain how to preserve electronic evidence and document an interview-free initial evidence review without alerting the subject.

Plan and conduct a fraud interview: prepare question sequences from open to closed, handle evasive answers, and recognize admission and deception indicators.

Distinguish interview from interrogation, and explain when counsel should be present and how to document a voluntary statement.

Write findings in a report structure that separates facts, evidence, analysis, and opinion, and avoids conclusory language a reviewer would reject.

Identify common investigative failures (confirmation bias, scope creep, premature accusation) and describe a safeguard for each.

Outline the legal elements of fraud: misrepresentation of a material fact, intent, reliance, and damages, and apply them to a short fact pattern.

Distinguish civil from criminal fraud proceedings by burden of proof, standard of proof, parties, and available remedies.

Summarize an employer's rights and limits during internal investigations: search of company property, monitoring, detention, defamation risk, and privacy expectations.

Explain the investigator's duty regarding privileged communications, confidentiality, and self-incrimination concerns during employee interviews.

Explain the legal concepts most tested alongside prevention: whistleblower protections, reporting obligations, and the consequences of failing to act on a tip.

Apply the fraud triangle to a deterrence design problem and justify which leg your controls target most strongly.

Rehearse mixed-domain scenarios that pair a prevention failure with a legal consequence, and write the reasoning chain from control gap to liability.

Review your weeks 1-6 deliverables and convert every flagged weakness into a two-line correction note.

Run two timed full-length practice simulations under exam conditions and record per-domain accuracy and time per question.

Re-derive the highest-weight Domain 2 and Domain 3 concepts from memory using blank-page recall, then correct against your notes.

Target the two weakest areas from week 7 with focused re-study and a fresh set of self-written questions.

Compile a one-page exam-day sheet of scheme definitions, evidence rules, and legal standards, and rehearse it until you can reproduce it from memory.