Ethical Issues for Fraud Examiners

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Course Level
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2 Credits


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



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

CPE Information

This course fulfills the annual ethics CPE requirement for CFEs. Learn more about the ethics CPE requirements for CFEs.
CPE Credit: 2
NASBA Information: Behavioral Ethics
Advanced Preparation: None
Last Updated: January 2023
Delivery Method: QAS Self-Study


CPE Credit

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.

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System Requirements:

  • Internet access: High-speed connection recommended
  • Speakers required for video sound

The Association of Certified Fraud Examiners, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:


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