Why We Take the Road to the Ethical Dark Side (Webinar Archive)

/uploadedImages/Shared_Content/Products/Self-Study_CPE/webinar-case.jpg  CPE Credit: 2
Course Level: Intermediate
Prerequisite: Knowledge of the ACFE Code of Ethics





Almost daily we learn about another company whose employees have decided to take matters into their own hands and increase their take-home pay or the company's profits through creative accounting and other means not sanctioned by the Generally Accepted Accounting Principles (GAAP) or the Securities and Exchange Commission (SEC). What has caused this phenomenon to occur and what should companies be doing to change the tide? What can we do to help identify weaknesses in the system and improve our corporate culture?


In this course, you will learn about organizations such as Enron and how the system allowed executives and employees to turn to the ethical dark side. Also, explore how the use of the Committee of Sponsoring Organizations (COSO) internal control framework can help identify issues with corporate governance and ethics within organizations today.

You Will Learn How To:

Identify steps used in the process of evaluating an ethical situation

Recall the definition of ethics and differentiate between the various types (i.e., personal, professional, organizational)

Recognize the components of the Fraud Triangle and examples of each in the workplace

Identify red flags of fraud

Determine characteristics of an unethical work environment and effective ways to promote an ethical workplace

Recall various studies regarding ethical behavior in the workplace to better understand why and how people commit fraud


This course fulfills the annual ethics CPE requirement for CFEs. To learn more about the ethics CPE requirement for CFEs, please visit ACFE.com/EthicsCPE.

Requires FREE Adobe Acrobat Reader available at www.adobe.com/acrobat 

Presenter: Deanna Sullivan, CFE, CIA, CPA
Recording Date: May 26, 2011
Duration: 100 Minutes 

field of study: Behavioral Ethics 

Last Updated: December 2018

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