Ethical Theory for Fraud Examiners

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. 

Key Takeaways:  

  • How to identify an ethical decision problem 
  • A general comprehension of ethics 
  • Effects of various approaches to resolving ethical problems 
  • Factors that affect the actions of fraud examiners 
  • How to properly use the three principles of ethical decision making 

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CPE Information:

You Will Learn How To: 

  • Recognize characteristics and sources of ethical guidance 
  • Identify three ethical theories used to resolve ethical problems 
  • 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 





Table of Contents:

  • Lesson 1: Introduction
  • Lesson 2: What Is Ethics?
  • Lesson 3: Ethical Decisions
  • Lesson 4: Morality, Ethics, and Legality
  • Lesson 5: Means and Ends
  • Lesson 6: Values and Principles
  • Lesson 7: The Imperative Principle
  • Lesson 8: The Utilitarian Principle
  • Lesson 9: The Generalization Principle
  • Lesson 10: Conclusion

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