Practical Ethics for Fraud Examiners

CPE Credit: 2 
Course Level: Basic
Prerequisite: None


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.  


In this course, you will learn how codes of ethics, conduct and practice in general — and the ACFE 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. 


Key Takeaways:  

  • How the ACFE Code of Professional Ethics and CFE Code of Professional Standards apply to CFEs 
  • Why professionalism, diligence, ethical conduct, integrity and competence are important to anti-fraud professionals 
  • How having a code of ethics can be beneficial in affecting the actions of professionals 

Preview Course

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CPE Information:

You Will Learn How To: 

  • Discern the benefits of having codes of ethics, conduct and practice that govern the actions of professionals 
  • Identify the Association of Certified Fraud Examiners’ Code of Professional Ethics and Certified Fraud Examiners Code of Professional Standards to understand how they apply to Certified Fraud Examiners 
  • Recognize why professionalism, diligence, ethical conduct, integrity and competence are important to anti-fraud professionals 





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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