CPE Credits: 2
Course Level: Basic
As a fraud examiner, the decisions you make will be extremely important to your client or company as well as to the individuals you might be called upon to investigate. Therefore, Certified Fraud Examiners are held to a very high ethical standard. The material in this course is designed to aid CFEs by providing an explanation of ethics in general, as well as a discussion of several specific behavioral and ethical principles applicable to both organizations and individuals.
Recognize characteristics and sources of ethical guidance
Examine three ethical theories used to resolve ethical problems.
Reason through fact scenarios using the teological, deontological, and virtue-based approaches to resolving ethical problems.
Compare the concepts of morality, ethics, and legality, and apply them to ethical issues facing fraud examiners
Demonstrate how values and principles influence the actions of fraud examiners
Analyze hypothetical scenarios using the imperative, utilitarian, and generalization principles of ethical decision-making
Reason through an ethical decision problem using a four-step approach to assess ethical conduct
Table of Contents
Field of study: Behavioral Ethics
Last Updated: june 2012
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Online CPE exam grading available for this course:
Online grading is available for ACFE self-study workbook courses. Complete the course offline at your convenience, but take the exam online the moment you're ready. Featuring instant exam results and a printable certificate, online grading offers a quick and convenient way to earn CPE.
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Please note: All self-study course exams must be completed within one year of purchase date to receive CPE credit.
The Association of Certified Fraud Examiners, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.learningmarket.org