Ethics

Fraud and the Tone at the Top

Are Your Investigations Compliant With Privacy Laws?

Accountability at All Levels

How Illusory Superiority Can Threaten Your Fraud Investigations

Similar to the overconfidence bias, illusory superiority is described as when you overestimate your own abilities when compared to others. Confidence is an important trait for fraud examiners, but too much of it can lead to mistakes in investigations — and illusory superiority can contribute to overconfidence in imperceptible ways.

New Russia-Related Sanctions and Export Controls

Corporate leaders are faced with a moral dilemma, weighing the financial interests of their stakeholders against the public interest in unifying against the violent invasion of a sovereign nation. Further complicating the situation, some corporate leaders must also determine whether to cut ties with their own employees based in Russia — employees with families to feed and support. 

Fraud in a Time of ESG

Pakistan’s Journey Off the “Grey List”

The ACFE Warns Against Changing Sarbanes-Oxley Rules

A measure approved last week by the House Financial Services Committee to change Sarbanes-Oxley audit rules would lead to a higher incidence of fraud and an increase in the amount of fraud losses, according to the Association of Certified Fraud Examiners (ACFE).

You Discovered Fraud — Now What? 5 Steps to Take After Suspecting Fraud in Your Company

If you suspect fraud has occurred at your organization, take these immediate action steps.

Top 8 Concealment Methods Used by Fraudsters

An act of fraud rarely occurs without subsequent acts to hide it. In the time after a fraud takes place, perpetrators are working in multiple ways to either circumvent controls or take advantage of a lack of controls.

Support Groups for Fraud Victims

With all the busy work of report writing, speaking to law enforcement, preparing for court and filing examination findings, investigators do not always remember the trauma a financial loss can be to the victim.

20 Years After Sarbanes-Oxley

Arthur Andersen, Enron and WorldCom certainly left behind a legacy that changed the financial world, especially that of the public company. The Public Company Accounting Oversight Board (PCAOB) was born thanks to SOX and with it brought attention and improvements.

Managing Cognitive Bias in Fraud Investigations

Cognitive bias is when an investigator's own assumptions or beliefs impact their judgment of information and evidence. When investigating fraud, it is important that the investigator be able to think clearly and make unbiased decisions. 

Accounting Ethics, Second Edition

This new edition of "Accounting Ethics" has been comprehensively updated to deal with the significant changes within the accounting profession since 2002; the authors...

Becoming the Everyday Ethicist

Ethics and the Internal Auditor's Political Dilemma

This book helps auditors understand the reality of performing the internal audit role and the importance of properly managing ethical standards. It provides many examples…

Implicit Bias in Anti-Fraud Engagements

Are you able to maintain an objective point of view when engaging stakeholders and conducting fraud investigations, audits and other anti-fraud engagements...

Moving Beyond Generational Stereotypes (On-Demand Webinar)

If you are asking how to deal with millennials or what to do with the baby boomers you work with, you are asking the wrong questions...

Data-Driven Vs. Ethics-Driven Decision Making (On-Demand Webinar)

Big data and data-driven decision-making are more than just buzzwords. They are requirements in today’s competitive business environment...

Potholes on the Ethical Road from Investigations to Prosecution (On-Demand Webinar)

Learn how ethical issues arise throughout the life of a file from investigation to prosecution and the impacts of ethical choices by exploring a series of real-life...

How to Evaluate Your Organization's Moral Compass (On-Demand Webinar)

In this course, you will determine the ethical baseline of your organization and discuss the value of defining a moral compass for yourself and your organization...

Why We Take the Road to the Ethical Dark Side (On-Demand Webinar)

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...

Seeing What You Want to See: How Confirmation Bias Affects Fraud Examinations (On-Demand Webinar)

During a fraud examination, confirmation bias — perhaps the most dangerous bias for fraud examiners — can lead us to look for and interpret the evidence...

Why Good People Do Bad Things (On-Demand Webinar)

Knowing how employees commit fraud isn't enough. You must recognize why employees steal from their organizations in the first place. This course focuses on the psychology...

Ethics by Degree (On-Demand Webinar)

If you place a frog in a pot of water and slowly raise the temperature, it will adapt to its environment and slowly boil to death…

Ethics in an Unethical World (On-Demand Webinar)

Today we live in a sea of ethical challenges - but is that any different from any of the recent past? In this course, you will learn about the challenges all of us face...

Assessing Your Organization's Ethical Culture (On-Demand Webinar)

Most would agree that a strong ethical culture is essential to preventing fraud within any organization. But what makes a good or bad ethical culture and why do...

Ethics, Rationalizations and Human Fallibility (Expert Insights Self-Study)

Ethics for Fraud Examiners in the Digital Age (Online Self-Study)

Learn about your ethical responsibilities and obligations as a fraud examiner in the digital age.

Practical Ethics for Fraud Examiners

Ethical Issues for Fraud Examiners

Learn what constitutes an ethical dilemma and develop an awareness of ethical issues faced by fraud examiners.

Ethical Theory for Fraud Examiners

Learn about ethics in general and several specific behavioral and ethical principles applicable to both organizations and individuals.

Avoiding Ethical Lapses as a CFE (Online Self-Study)

Learn about common circumstances that lead to ethical lapses in judgment and gain insights into the potential consequences of your actions.

How to Build an Effective Ethics Program

Learn how to create and implement an effective ethics program, examine challenges that may arise after implementation and take steps to ensure the program remains successful.

My Wall Street Heist: The Story of Gary Foster

Gary Foster grew up in Jamaica before moving to New Jersey, where he landed his dream job at a Big Four U.S. bank on Wall Street. However, company loyalty...

Diversity Equity & Inclusion

Learn about the critical role of diversity, equity and inclusion in enhancing the anti-fraud profession for improved outcomes and community strength.

ESG Report

Explore strategies for anti-fraud professionals to address and mitigate fraud risks in Environmental, Social and Governance (ESG) reporting, underlining the need for integrity in ESG initiatives.

James Momon Interview Part 2

Ross Pry, VP of Membership for the ACFE, interviews former Senior Director of Global Inclusion for General Mills, James Momon. (Part 2)

Kwame Satchell Interview Part 1

Ross Pry, VP of Membership for the ACFE, interviews Kwame Satchell, Senior Counsel, Diversity & Inclusion and Professional Development for Chevron U.S.A. (Part 1)

Kwame Satchell Interview Part 2

Ross Pry, VP of Membership for the ACFE, interviews Kwame Satchell, Senior Counsel, Diversity & Inclusion and Professional Development for Chevron U.S.A. (Part 2)

James Momon Interview Part 1

Ross Pry, VP of Membership for the ACFE, interviews former Senior Director of Global Inclusion for General Mills, James Momon. (Part 1)

Investigating Conflicts of Interest

This seminar examines the causes and warning signs of conflicts of interests, providing insights on how to protect your organization from such engagements.

Understanding the Mindset of a Fraudster

This course delves into the employee-to-fraudster transition, aiding anti-fraud efforts by understanding fraudster motivations through discussions, video interviews and problem-solving.

Developing an Integrated Anti-Fraud Compliance and Ethics Program

This seminar will explore how to develop a program that fosters ethical behavior, promotes compliance and deters employee fraud.

Implicit Bias in Anti-Fraud Engagements

This seminar addresses how implicit biases influence behavior and decision-making in anti-fraud efforts, offering strategies to recognize and mitigate biases.