The Dark Triad: Three Unconscious Threats to Objectivity for Fraud Examiners
Advanced
100:27
Description
While fraud examiners often have the best intentions, certain mental processes can interfere with our objectivity. Three particular maladies, referred to as illusory superiority, bounded ethicality and confirmation bias, can indirectly lead fraud examiners to flawed conclusions and examinations — which can directly affect their credibility. In this session, fraud examiners will learn methods to ensure that they conduct a fair and impartial fraud examination to the best of their abilities.
Prerequisites
None
You Will Learn How To:
Create mental triggers to improve ethical outcomes
Determine how perception affects decision-making
Evaluate methods to mitigate the negative effects of power and myopic vision
Generate different perspectives and frames to improve objectivity
Identify the effects of abstraction on risk assessment and mitigation
CPE Information
CPE Credit: | 2 |
---|---|
NASBA Information: | Ethics |
Advanced Preparation: | None |
Last Updated: | December 2022 |
Delivery Method: | QAS Self-Study |
Credit by Field of Study
Presenter
Bret Hood - Speaker
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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: www.nasbaregistry.org/.
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