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Ethics for Fraud Examiners - Coggle Diagram
Ethics for Fraud Examiners
Ethics and Legality
Ethics refers to the appropriateness of a decision in light of morality
Legality refers to lawfulness by conformity to a legal statute
ACFE Code of Professional Ethics
ACFE Member shall not engage in any illegal or unethical conduct
Illegal conduct
Conflict of Interest
Independence and objectivity
All possible conflicts of interest should be disclosed
Diligence
Professional
Integrity
Professional skepticism
Professional competence
Purpose
Provides direct solutions not available from general ethics theories
Enables individuals to have a better understanding of what is expected of them
Serves as a reference and benchmark for ethical guidance
comply with the lawful orders of the courts
ACFE members must comply with all lawful court orders
Fraud examiners should not flee from a summons or subpoena
ACFE Member shall not reveal any confidential information
Privileged information
Confidentiality and blowing the whistle
Confidential information