ACFE Code of Professional Ethics Overview:
The Code explicitly prohibits unethical behavior, undisclosed conflicts of interest, and illegal activities. However, drawing evidence-based conclusions is encouraged as part of professional practice.
Why B is Correct:
Drawing conclusions based on evidence is central to the fraud examination process and is explicitly supported by ACFE standards.
Why Other Options are Prohibited:
A, C, and D:Engaging in unethical, conflicting, or illegal activities violates ACFE ethical guidelines.
References for All Questions:
ACFE Fraud Examination Guide and Code of Professional Ethics.
Best practices for fraud risk assessment and reporting.
Reporting standards and ethics in fraud examination.
