Topic 1: Research, using authoritative sources (e.g., peer-reviewed articles fro

Topic 1: Research, using authoritative sources (e.g., peer-reviewed articles from the library, Fraud Examiners Manual) and discuss current techniques and/or legislation that are being developed to combat financial accounting fraud? Has the enactment of the Sarbanes Oxley Act made an impact on combatting financial accounting fraud? Why or why not? Topic 2: As part of your research review the requirements for becoming a Certified Fraud Examiner (CFE). Both your text and the Fraud Examiners Manual note that a CFE needs a basic understanding of accounting standards, such as specific procedures. Do you think Fraud Examiners should have higher level accounting skills beyond the basic skills? Should Fraud Examiners have any additional qualifications not currently required (e.g., specific technical skills, psychology, criminology knowledge, knowledge of ethical standards and how to apply them)? Be sure to provide examples to back up your opinion and use authoritative sources (e.g., peer-reviewed articles from the library, Fraud Examiners Manual, CFE website cfe.com).

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