Ethical Theory for Fraud Examiners
Basic
Online
Description
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 very high ethical standard. The material in this course is designed to aid CFEs by providing an explanation of ethics in general, as well as a discussion of several specific behavioral and ethical principles applicable to both organizations and individuals.
Prerequisites
None
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
| CPE Credit: | 2 |
|---|---|
| NASBA Information: | Behavioral Ethics |
| Advanced Preparation: | None |
| Last Updated: | October 2024 |
| Delivery Method: | QAS Self-Study |
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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.
ACFE Online Self-Study Courses
Features:
- 24/7 access to courses through your Internet browser
- Save time and quickly earn CPE credits with instant access, grading and printable certificate
- The flexibility to start or stop a course and pick-up right where you left off
- No additional shipping fees
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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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