Ethical Issues for Fraud Examiners

CPE Credit: 2 
Course Level: Basic
Prerequisite: None


Ethical Issues for Fraud Examiners will help you understand what constitutes an ethical dilemma and help you develop an awareness of ethical issues faced by fraud examiners. This course also presents six fictional scenarios that illustrate potential ethical situations that pertain to fraud examinations. The purpose of these scenarios is not to provide you with solutions, but rather to familiarize you with the types of ethical dilemmas that might arise in a fraud examination.

Key Takeaways: 

  • How to identify an ethical dilemma
  • Ethical values fraud examiners are expected to honor
  • Actions to take when an ethical dilemma arises

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

Preview Course

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CPE Information:

You Will Learn How To: 

  • Identify the responsibilities of fraud examiners when performing a fraud examination
  • Identify considerations to keep in mind when dealing with personal ethical dilemmas
  • Determine the necessary actions required to resolve an ethical dilemma





Table of Contents:

  • Lesson 1: Introduction
  • Lesson 2: Key Terminology
  • Lesson 3: Objectivity/Impartiality
  • Lesson 4: Integrity
  • Lesson 5: Respect for Others
  • Lesson 6: Justice
  • Lesson 7: Professionalism
  • Lesson 8: Responsibilities to Clients and Colleagues
  • Lesson 9: "The Insurance Adjuster"
  • Lesson 10: "The Informant"
  • Lesson 11: "Now, Would I Lie to You?"
  • Lesson 12: "I Didn't See Anything"
  • Lesson 13: "The Cost of Doing Business"
  • Lesson 14: "Mixing Business with Pleasure"
  • Lesson 15: The Reluctant Informant
  • Lesson 16: Seeking Ethical Guidance
  • Lesson 17: Tackling Ethical Dilemmas

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Internet access: High-speed connection recommended

Free Adobe Flash Player

Speakers required for video sound

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