Fraud Investigators and Ethics Term Paper by Nicky

Fraud Investigators and Ethics
A review of the ethical obligations faced by certified fraud examiners.
# 149346 | 1,259 words | 6 sources | APA | 2011 | US
Published on Dec 07, 2011 in Sociology (Theory) , Criminology (General) , Ethics (General)

$19.95 Buy and instantly download this paper now


The paper discusses the Association of Certified Fraud Examiners' Code of Professional Ethics' two codes related to maintenance of the confidentiality of information and revealing of materials matters discovered during the course of an examination. The paper provides an example of a police detective who holds the certified fraud examiner (CFE) designation and encounters a case involving his brother-in-law. The paper then looks at the social structure theory, social process theory and social conflict theory to highlights the motivations behind crimes and their implications for police detectives.

From the Paper:

"For instance, a police detective who holds the CFE designation might encounter a case involving his brother-in-law. The brother-in-law works in a local grocery store a stock manager and he has been accused of short-changing and diverting the stocks. The owner caught him asked the assistance of the local police to investigate. Despite the said police officer being head of the team involved in crimes such as what his brother-in-law was involved in; it will be a conflict of interest if he does not excuse himself from the operation. Even if he has held the record of being a most trustworthy and solid police officer, any involvement in the investigation albeit miniscule might put into question his integrity considering he is personally related to the suspect. In order to ward of any doubt that there is conflict of interest or "even a semblance thereof" it would do him well to keep a totally hands off approach and not even discuss the matter with his colleagues or even his friends and relatives. This may be easier said than done as a result of the personal relations he has with the suspect and his wife is the suspect's sister but this is the price he pays for entering a profession of trust that calls for duty above all else."

Sample of Sources Used:

  • Association of Certified Fraud Examiners (ACFE). (2009). Certified Fraud Examiner Code of Professional Ethics. [Online] Retrieved July 10, 2009 from,
  • Dressler, J. & Strong, J.F.R. (2009). Understanding criminal law, 5th ed. New York: LexisNexis.
  • MacDonald, C., McDonald, M. & Norman, W. (2002, August). "Charitable conflicts of interest", Journal of Business Ethics 39:1-2, 67-74, p.68.
  • Opinion of Bill Lockyer, Attorney General; Anthony S. Da Vigo, Deputy Attorney General. No. 99-503. (1999, December 22). Does the disclosure of peace officer personnel records in violation of Penal Code section 832.7 constitute a crime? [Online] Retrieved July 10, 2009 from California First Amendment Coalition,
  • O'Connor, T. (2006, Nov. 30). Learning theories of crime. [Online] Retrieved July 10, 2009 from,

Cite this Term Paper:

APA Format

Fraud Investigators and Ethics (2011, December 07) Retrieved May 18, 2021, from

MLA Format

"Fraud Investigators and Ethics" 07 December 2011. Web. 18 May. 2021. <>