In today’s business climate, ethics is more than simply taking the moral high road—it is a matter of self-preservation. Fraud examiners face many situations that require ethical reflection as part of their daily lives, and, often, there is no obvious line between right and wrong. Consequently, CFEs might find themselves on a slippery slope when it comes to determining the best course of action.
This course will discuss how codes of ethics, conduct and practice in general—and the CFE Code of Professional Ethics and CFE Code of Professional Standards, in specific—provide guidance for fraud examiners when they are confronted with ethical uncertainty in professional situations.
Articulate the benefits of having codes that govern the actions of professionals
Examine the Certified Fraud Examiner Code of Professional Ethics to understand how it applies to Certified Fraud Examiners
Express why professionalism, diligence, ethical conduct, integrity, and competence are important to anti-fraud professionals
Analyze the Certified Fraud Examiner Code of Professional Standards to understand how it applies to Certified Fraud Examiners
Reason through fact scenarios to identify possible violations of the Certified Fraud Examiner Codes of Professional Ethics and Professional Standards
Field of study: Behavioral Ethics
Last updated: July 2012
ACFE Ordering and Return Policy
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
Table of Contents:
Lesson 1: Introduction
Lesson 2: Professional Codes of Conduct, Practice, and Ethics
Lesson 3: The Certified Fraud Examiner Code of Professional Ethics
Lesson 4: Commitment to Professionalism and Diligence
Lesson 5: Legal and Ethical Conduct and Conflict of Interest
Lesson 6: Integrity and Competence
Lesson 7: Court Orders and Testimony
Lesson 8: Reasonable Evidential Basis for Opinions
Lesson 9: Confidential Information
Lesson 10: Complete Reporting of Material Matters
Lesson 11: Professional Improvement
Lesson 12: CFE Code of Professional Standards
Lesson 13: Discussion of the Standards of Professional Conduct
Lesson 14: Standards of Examination
Lesson 15: Standards of Reporting
Lesson 16: Conclusion
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