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Which of the following is NOT explicitly prohibited by the ACFE Code of Professional Ethics?
Correct Answer: B
* 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.