They have been misconstrued with being a Forensic Accountant, but a Certified Fraud Examiner is not the same. “Forensic accountants are in the positions of preparing court cases, and a certified fraud examiner will direct an investigation of a company’s financial documents, and will operate with a company’s top executives or directors. (AccountingWeb, 2014) CFE’s did not exist until the late 1980’s, when a man name Dr. Joseph T. Wells, CFE, CPA and the author of 19 books that he has written or edited; founded the Association Of Certified Fraud Examiners. He writes in one of his books that,
“He hasn’t been a pure and blameless man, but someone who made many mistakes along the way to his calling. “My story (like yours) has a beginning, a middle, but not yet an end,” he writes. “To paraphrase William Shakespeare in ‘Julius Caesar,’ ‘the evil that men do lives after them, while the good is oft interred in their bones.’ So let it be with me.” (Wells, 2011, p. 14) Dr. Wells’ decisions ultimately led to the creation of an affiliation that has fed anti-fraud tools and training to thousands. And he had a lot of fun doing it. (Carozza, 2011). Dr. Wells’ talks a great deal about how he used his life to focus on the future of the CFE association, and the wise men that help him pave the way CFE’s would look at fraud in a corporate