The ACFE manual notes that codes of conduct not only serve as a reference for guiding behavior but also enable enforcement and internal discipline within a profession.
“A code of ethical conduct serves as a reference and benchmark for ethical guidance… [and] facilitates practical enforcement and internal discipline throughout a profession.”
[Reference:ACFE Fraud Examiners Manual, 2020 International Edition –Ethics and Professional Conduct, Section 4.901., , , ]
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