Ethical Theory for Fraud Examiners

Laptop displaying a magnifying glass over the word ethics
Course Level
Delivered via
2 Credits


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



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

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: September 2022
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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