On-Demand Webinar

Why We Take the Road to the Ethical Dark Side

Why we take the road cover
Course Level
Delivered via
2 Credits


Almost daily we learn about another company whose employees have decided to take matters into their own hands and increase their take-home pay or the company's profits through creative accounting and other means not sanctioned by the Generally Accepted Accounting Principles (GAAP) or the Securities and Exchange Commission (SEC). What has caused this phenomenon to occur, and what should companies be doing to change the tide? What can we do to help identify weaknesses in the system and improve our corporate culture?

In this course, you will learn about organizations such as Enron and how the system allowed executives and employees to turn to the ethical dark side. Also, explore how the use of the Committee of Sponsoring Organizations (COSO) internal control framework can help identify issues with corporate governance and ethics within organizations today.


Knowledge of the ACFE Code of Ethics

You Will Learn How To:

Determine characteristics of an unethical work environment and effective ways to promote an ethical workplace

Identify red flags of fraud

Identify steps used in the process of evaluating an ethical situation

Recall the definition of ethics and differentiate between the various types (i.e., personal, professional, organizational)

Recall various studies regarding ethical behavior in the workplace to better understand why and how people commit fraud

Recognize the components of the Fraud Triangle and examples of each in the workplace

CPE Information

This course fulfills the annual ethics CPE requirement for CFEs. Learn more about the ethics CPE requirements for CFEs.
CPE Credit: 2 Credits
NASBA Information: Regulatory Ethics
Advanced Preparation: None
Last Updated: December 2022
Delivery Method: QAS Self-Study


Deanna Sullivan, CFE, CIA, CPA - Speaker


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.

ACFE Nano Self-Study Courses


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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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