Avoiding Ethical Lapses as a CFE

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The complexity and difficulty of the anti-fraud profession requires and demands that fraud examiners operate and conduct themselves with the highest level of ethical conduct.

In practical terms, ethics involves making the right decision even when one’s actions are not under scrutiny. You must be able to make the correct choices in times of pressure, especially when there is no one to answer to but yourself.

This course is designed to educate you about common circumstances that lead to ethical lapses in judgment and help you gain insights into the potential consequences of your actions.

Key Takeaways: 

  • Sources for fraud examiners to seek guidance on ethical dilemmas
  • Introductions to and definitions of legal and ethical conduct and conflict of interest
  • Examples, types, variations and illustrations of the Code of Professional Ethics
  • Identify various sources of ethical guidance for fraud examiners
  • Tips for distinguishing common causes of ethical lapses by fraud examiners
  • Demonstrations and examples of ethical issues confronted by CFEs



You Will Learn How To:

Identify various sources of ethical guidance for fraud examiners

Relate the CFE Code of Ethics to professional situations

Identify common circumstances that lead to ethical lapses

Recognize the consequences of ethical lapses

Apply the portions of the CFE Code of Ethics that commonly are the subject of complaints against CFEs

Table of Contents

Lesson 1 Introduction
Lesson 2 Sources of Ethical Guidance for CFEs
Lesson 3 The CFE Code of Ethics and Standards of Conduct
Lesson 4 Common Causes of Ethical Lapses by Fraud Examiners
Lesson 5 Consequences of Ethical Lapses
Lesson 6 Typology of Ethical Lapses
Lesson 7 What Would You Do?
Lesson 8 You Be the Judge

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: Regulatory Ethics
Advanced Preparation: None
Last Updated: October 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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