Fraud examiners face many situations that require ethical reflection, and, often, there is no obvious line between right and wrong. Consequently, Certified Fraud Examiners (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.
You Will Learn How To:
Identify the benefits of having codes of ethics, conduct and practice that govern the actions of professionals
Determine the ways in which the CFE Codes of Professional Ethics and Standards apply to CFEs
Recognize why professionalism, diligence, ethical conduct, integrity and competence are important to anti-fraud professionals
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.
Field of study: Behavioral Ethics
Last updated: July 2015
ACFE Ordering and Return Policy
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.
Table of Contents:
Lesson 1: Introduction
Lesson 2: Professional Codes of Conduct, Practice and Ethicss
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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