Note to Self: Today, Be Ethical


Mark Scott, J.D., CFE
ACFE Research Specialist

Most of us don’t want to believe that we’re lacking in ethics. It may be assumed that we, anti-fraud professionals, are all ethical because of the work we are in. We hope that when situations arise regarding making an ethical decision, big or small, we will always make the right choice. We are problem solvers and truth seekers; ethics is just part of who we are. But, just like everyone else, we sometimes find ourselves in situations that aren’t always black and white.

Pitfalls that we have seen in the news and even at our companies and hypothetical situations provide a valuable foundation for our new ethics course, Common Ethical Lapses by CFE. Yes, even CFEs have ethical lapses and face difficult decisions in which they need training and education to solve. We sought to create a course that would serve as a tool to help you engage with, reflect on, and learn from common circumstances that lead to ethical lapses in judgment by CFEs and difficult ethical problems CFEs face from time to time during their careers.

The course seeks to teach CFEs about ethics by:
  • Telling stories of ethical misconduct by CFEs
  • Using visual storytelling techniques to provide engaging scenarios, assessments and interactive exercises
  • Using real-world-inspired cases to bridge the gap between ethics rules and daily life
  • Making learners reason through ethical situations where the ACFE Code of Ethics does not provide clear guidance
  • Using images, videos and other digital displays to help explain ideas, concepts or statements
  • Including relevant expert-level content on a variety of ethics topics
In short, this new two-hour course uses technology to provide interactive, media-rich materials that expose learners to some of the common ethical issues and dilemmas confronting today's CFEs.