Ethical Theory for Fraud Examiners (Workbook)


Ethical Theory for Fraud Examiners WB    CPE Credit: 2
Course Level: Basic
Prerequisite: None




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 (CFEs) 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.

You Will Learn How To :

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 the way 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


Course preview: 


Table of Contents 

Sample Chapter 

Field of study: Behavioral Ethics

Last Updated: June 2014


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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: To be eligible for CPE credit, you must complete the final exam within one year of purchase date. You may only claim CPE credit for a course once.