ACFE Certified Fraud Examiner CFE-Fraud-Prevention-and-Deterrence Question # 61 Topic 7 Discussion

 ACFE Code of Professional Ethics:

Fraud examiners must avoid expressing opinions about guilt or innocence. They are tasked with presenting evidence and findings objectively, leaving determinations of guilt to legal or regulatory authorities.

 Why A is Correct:

Maria’s statement that "Rita is guilty" constitutes a violation because it goes beyond the role of a fraud examiner.

 References:

ACFE standards emphasize objectivity and avoidance of subjective judgments in fraud reporting​​.