Forensic investigators who specialize in fraud area fast-growing group in the accounting profession. Their increasing presence is due to several factors, most notably SOX, new accounting rules, and demands by boards of directors that forensic investigations bean ongoing part of the financial reporting and corporate governance process. Most forensic investigators received specialized training with the FBI, IRS, or other law enforcement agencies. Investigators with the computer skills to ferret out fraud perpetrators are in great demand. The Association of Certified Fraud Examiners sponsors a Certified Fraud Examiner (CFE) professional certification program. To become a CFE, candidates must pass a day exam. Currently there are about 35,000 CFEs worldwide.
