-
A Certified Fraud Examiner shall, at all times,
demonstrate a commitment to professionalism and diligence
in the performance of his or her duties.
-
A Certified Fraud Examiner shall not engage in any
illegal or unethical conduct, or any activity which would
constitute a conflict of interest.
-
A Certified Fraud Examiner shall, at all times, exhibit
the highest level of integrity in the performance of all
professional assignments, and will accept only assignments
for which there is reasonable expectation that the
assignment will be completed with professional competence.
-
A Certified Fraud Examiner will comply with lawful
orders of the courts, and will testify to matters
truthfully and without bias or prejudice.
-
A Certified Fraud Examiner, in conducting examinations,
will obtain evidence or other documentation to establish a
reasonable basis for any opinion rendered. No opinion
shall be expressed regarding the guilt or innocence of any
persons or party.
-
A Certified Fraud Examiner shall not reveal any
confidential information obtained during a professional
engagement without proper authorization.
-
A Certified Fraud Examiner shall reveal all material
matters discovered during the course of an examination,
which, if omitted, could cause a distortion of the facts.
-
A Certified Fraud Examiner shall continually strive to
increase the competence and effectiveness of professional
services performed under his or her direction.
