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)?

Please advise/ provide your citations/ references. Thank you!