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 high ethical standard. This course provides 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 the characteristics and sources of ethical guidance

Identify three ethical theories used to resolve ethical guidance

Examine fact scenarios using the teleological, deontological and virtue-based approaches to resolving ethical problems

Identify the concepts of morality, ethics and legality, and apply them to ethical issues facing fraud examiners

Recognize the way values and principles influence the actions of fraud examiners

Examine hypothetical scenarios using the imperative, utilitarian and generalization principles of ethical decision-making

Identify an ethical decision problem using a four-step approach


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

Course preview: 


Table of Contents 

Sample Chapter 

Field of study: Behavioral Ethics

Last Updated: May 2016


ACFE Ordering and Return Policy 



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.

Benefits of online exam grading include:
Instant exam results
Printable CPE certificate
Complete the course at your own pace
Take the exam online the moment you're ready 


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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.