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As such, they typically have some kind of training in finance and/or accounting, and could have a bachelors or masters degree in one of these fields. At the heart of their training is an understanding about how to recognize potential acts of fraud. The science of numbers and accounting is important, but professionals also must be aware of patterns that can appear in accounting books and records or simply though specific behaviors. Prospective CFEs must typically have a bachelors degree or at least two years of fraud related experience. While the bachelors degree requirement doesnt require study in a particular field, certain degrees may help students better prepare for their CFE credential. Utica College, for example, offers a bachelors of science BS degree in fraud and financial crime investigation that is available in an entirely online format. Topics covered as part of this degree program include financial institution fraud, identity theft, investment fraud, money laundering, public corruption, and more. Two concentrations are also available: financial investigation and fraud prevention and detection. Additionally, the school provides an executive masters of science MS degree in economic crime management that similarly can help students with preparation for the CFE, and is offered entirely through online learning. Many other programs are available to help students train for their CFE credential, including hybrid and online learning options. Students can also look for programs through a schools department of accountancy, where they may find options available at both the undergraduate and graduate levels.
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They are expected to learn how to apply in their lives the competencies learned in the classroom, for instance those relating to communication and motivating others. Important ethical competencies or virtues should be included and fostered alongside such competencies. Indeed, in applied programs such as business, each discipline and subject can readily be linked to ethical virtues. Any applied field, from traffic engineering to finance, can and should include ethical competencies as an integral part of each course. For example, one of us currently teaches a course on managerial skills, one portion of which focuses on stress management. The stress management portion includes a discussion of personal mission setting, which is interpreted as a form of stress management. The lecture emphasizes how ethics can intersect with practical, real world decision making and how it can relate to competencies such as achievement orientation. In the context of this discussion, which is based on a perspective that originated with Aristotle, a tape is shown of Warren Buffett suggesting to M. B. A. students at the University of North Carolina that virtue is the most important element of personal success.
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