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Dr. Dorothy A. McMullen |
Dr. Dorothy A. McMullen, associate
professor of accounting, has met the certification requirements
to begin using the designation CFE (Certified Fraud Examiner).
This certification process includes submitting an application
of a candidate’s professional and educational training,
including three letters of recommendation, followed by passing
the CFE exam and then final approval by the certification committee
after review of submitted credentials. The CFE exam is a Windows-based
program of 500 questions that tests the candidate’s knowledge
and expertise in the four primary areas of fraud investigation:
Fraudulent Financial Transactions, Legal Elements of Fraud, Fraud
Investigation, and Criminology and Ethics.
The CFE examination is administered by the ACFE, Association
of Certified Fraud Examiners, which is the world's premier provider
of anti-fraud training and education. With more than 36,000 members,
the ACFE is reducing business fraud worldwide and inspiring public
confidence in the integrity and objectivity within the profession.
Dr. McMullen’s pursuit of this certification was based on
her previous research pursuits that focused on fraudulent financial
reporting, her teaching of both Auditing and Accounting Information
Systems, that increasingly focuses on computer fraud and security,
and her involvement in Rider’s Center for Business Forensics
and the Cyber Crime and Forensics Institute, which Rider University
formed with East Stroudsburg University and Drexel University.