「CFE 舞弊稽核師」宣誓遵守「ACFE 職業道德與倫理規範」

CFE-logo-staggered-right-full-color-print

Association of Certified Fraud Examiners

CODE OF PROFESSIONAL ETHICS

職業道德準則

I. A Certified Fraud Examiner shall at all times demonstrate a commitment to professionalism and diligence in the performance of his or her duties.

舞弊稽核師(CFE)在提供專業服務時應善盡其專業之知識、技能及專業之注意。

II. A Certified Fraud Examiner shall not engage in any illegal or unethical conduct, or any activity which would constitute a conflict of interest.

舞弊稽核師(CFE)不應涉及違法或不道德的行為或任何會產生利益衝突的活動。

III. 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.

舞弊稽核師(CFE)應以正直、公正的態度提供專業服務,並只接受合理預期其專業能力能勝任的專業服務。

IV. A Certified Fraud Examiner will comply with the lawful orders of the courts, and will testify to matters truthfully and without bias or prejudice.

舞弊稽核師(CFE)應依法庭的指示,以忠實、客觀及不偏頗的觀點協助法庭。

V. 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 person or party.

舞弊稽核師(CFE)在執行調查時,應以獲得之證據或文件作為其意見判斷之合理基礎,且其意見不應提及當事人方是否有罪的陳述。

VI. A Certified Fraud Examiner shall not reveal any confidential information obtained during a professional engagement without proper authorization.

舞弊稽核師(CFE)非經特別授權,不得洩露從提供之專業服務中獲取的機密資訊。

VII. 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.

舞弊稽核師(CFE)應揭露所有在調查過程中取得的重要證據及資訊,所謂重要證據及資訊係指該證據及資訊,如不揭露將可能影響對事實的評估的證據及資訊。

VIII. A Certified Fraud Examiner shall continually strive to increase the competence and effectiveness of professional services performed under his or her direction.

舞弊稽核師(CFE)應持續努力增進其專業能力及其負責督導之專業服務的效率。

宣誓人:_____________________    日    期:_____________________

分享這篇文章:

About The Author

Related posts

Leave a Reply

發佈留言必須填寫的電子郵件地址不會公開。 必填欄位標示為 *

fourteen + eighteen =