SOCPA Fraud Examiner Syllabus: Sections and Question Counts
How the 100 SOCPA Fraud Examiner questions split by section: Financial Statement Fraud 18%, Advanced Fraud Investigation 17%, with the topics in each section and the source.
- Questions and time
- 100 questions · 150 minutes
- Pass mark
- 60%
- Exam fee
- SAR 1,200 for the exam or resit
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Start with 10 free questions to find what needs more work. No sign-up, with answer explanations.
Try 10 free questions and see your levelLast verified: 11 November 2026. This is an independent guide; it is not affiliated with Saudi Organization for Chartered and Professional Accountants or any government body. Exam details can change, so check the exam page at Saudi Organization for Chartered and Professional Accountants before relying on any figure.
How the questions are split
The exam has 100 questions in 150 minutes, split across the sections according to the exam specification from Saudi Organization for Chartered and Professional Accountants.
| Section | Questions | Share |
|---|---|---|
| Introduction to Fraud | 9 | 9% |
| Financial Statement Fraud | 18 | 18% |
| Asset Misappropriation | 13 | 13% |
| Corruption | 10 | 10% |
| Other Financial Fraud | 11 | 11% |
| Conflicts of Interest | 9 | 9% |
| Combating Financial Fraud | 13 | 13% |
| Advanced Fraud Investigation | 17 | 17% |
| Total | 100 | 100% |
The two largest sections are Financial Statement Fraud and Advanced Fraud Investigation: together 35 of the 100 questions (35%). Start with them, then take the rest in order of size.
Topics in each section
Introduction to Fraud (9 questions)
- Definition, elements and criminal nature of fraud
- Fraud triangle and risk factors
- Occupational fraud classification (fraud tree) and statistics
- Historical financial crises and regulatory responses
Financial Statement Fraud (18 questions)
- Concept and motives of financial statement fraud
- Schemes: revenue, timing, liabilities, assets and disclosure
- Understatement and earnings management
- Red flags, management override and detection procedures
Asset Misappropriation (13 questions)
- Concept of asset misappropriation
- Cash schemes: skimming, larceny and fraudulent disbursements
- Inventory and non-cash asset schemes
- Prevention and asset recovery
Corruption (10 questions)
- Concept and types of corruption
- Anti-Bribery Law
- Corruption Perceptions Index
- Anti-corruption bodies and kickback indicators
Other Financial Fraud (11 questions)
- Money laundering stages and methods
- Shell companies and structuring
- Anti-Money Laundering Law
- Insurance fraud
Conflicts of Interest (9 questions)
- Introduction to conflicts of interest and why people engage
- Legal elements: Companies Law
- Risk assessment and COI policy (CGR)
- Investigation and evidence of conflicts
Combating Financial Fraud (13 questions)
- Good governance, committees and internal control
- Anti-fraud, anti-concealment, whistleblower protection and malicious-report laws
- Fraud risk assessment and management
Advanced Fraud Investigation (17 questions)
- Law of Evidence
- Procedural guides, digital evidence and expert evidence
- Investigation stages, methods and interviews
- Financial and data analysis tools
How to use this split
Start with the 10 free questions, no sign-up: your score comes back split by section, so you see the weakest one. Then spread your study days according to the table above, as laid out in the study plan.
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