ABOUT ACFE TANZANIA CHAPTER The ACFE TANZANIA Chapter represents the Assciatin f Certified Fraud Examiners in Tanzania, which is the wrld's largest anti-fraud and white-cllar crime rganizatin and premier prvider f training and educatin in these areas. Our members are cmmitted t reducing white-cllar crime wrldwide and inspiring public cnfidence and bjectivity within the prfessin. This chapter is a cllectin f individuals frm all industries and prfessins, all with a single gal in mind; the reductin f white-cllar crime in Tanzania. Missin The missin f the Assciatin f Certified Fraud Examiners is t reduce the incidence f fraud and white-cllar crime and t assist the members in fraud detectin and deterrence. T accmplish ur missin, the ACFE: Prvides bna fide qualificatins fr Certified Fraud Examiners thrugh administratin f the CFE Examinatin Sets high standards fr admissin, including demnstrated cmpetence thrugh mandatry cntinuing prfessinal educatin Requires Certified Fraud Examiners t adhere t a strict cde f prfessinal cnduct and ethics Serves as the internatinal representative fr Certified Fraud Examiners t business, gvernment and academic institutins Prvides leadership t inspire public cnfidence in the integrity, bjectivity, and prfessinalism f Certified Fraud Examiners Cde f Ethics All Certified Fraud Examiners must meet the rigrus criteria fr admissin t the Assciatin f Certified Fraud Examiners. Thereafter, they must exemplify the highest mral and ethical standards and must agree t abide by the bylaws f the ACFE and the Certified Fraud Examiner Cde f Prfessinal Ethics. Article One A Certified Fraud Examiner shall, at all times, demnstrate a cmmitment t prfessinalism and diligence in the perfrmance f his r her duties. Article Tw
A Certified Fraud Examiner shall nt engage in any illegal r unethical cnduct r any activity, which wuld cnstitute a cnflict f interest. Article Three A Certified Fraud Examiner shall, at all times, exhibit the highest level f integrity in the perfrmance f all prfessinal assignments, and will accept nly assignments fr which there is reasnable expectatin that the assignment will be cmpleted with prfessinal cmpetence. Article Fur A Certified Fraud Examiner will cmply with the lawful rders f the curts and will testify t matters truthfully and withut bias r prejudice. Article Five A Certified Fraud Examiner, in cnducting examinatins, will btain evidence r any ther dcumentatin t establish a reasnable basis fr any pinin rendered. N pinin shall be expressed regarding the guilt r inncence f any persn r party. Article Six A Certified Fraud Examiner shall nt reveal any cnfidential infrmatin btained during a prfessinal engagement withut prper authrizatin. Article Seven A Certified Fraud Examiner shall reveal all material matters discvered during the curse f an examinatin, which, if mitted, culd cause a distrtin f the facts. Article Eight A Certified Fraud Examiner shall cntinually strive t increase the cmpetence and effectiveness f prfessinal services perfrmed under his r her directin. ACFE Prfessinal Standards I. Preamble The Assciatin f Certified Fraud Examiners is an assciatin f prfessinals cmmitted t perfrming at the highest level f ethical cnduct. Members f the Assciatin pledge themselves t act with integrity and t perfrm their wrk in a prfessinal manner. Members have a prfessinal respnsibility t their clients, t the public interest and each ther; a respnsibility that requires subrdinating self-interest t the interests f thse served.
These standards express basic principles f ethical behaviur t guide members in the fulfilling f their duties and bligatins. By fllwing these standards, all Certified Fraud Examiners shall be expected, and all Assciate members shall strive t demnstrate their cmmitment t excellence in service and prfessinal cnduct. II. Applicability f Cde The CFE Cde f Prfessinal Standards will apply t all members and all Assciate members f the Assciatin f Certified Fraud Examiners. The use f the wrd member r members in this Cde will refer t Assciate members, as well as regular members f the Assciatin f Certified Fraud Examiners. III. Standards f Prfessinal Cnduct Integrity and Objectivity Members shall cnduct themselves with integrity, knwing that public trust is funded n integrity. Members will nt sacrifice integrity t serve the client, their emplyer r the public interest. Prir t accepting the fraud examinatin, members will investigate fr ptential cnflicts f interest. Members will disclse any ptential cnflicts f interest t prspective clients wh retain them r their emplyer. Members will maintain bjectivity in discharging their prfessinal respnsibilities within the scpe f the engagement. Members will nt cmmit discreditable acts, and will always cnduct themselves in the best interests f the reputatin f the prfessin. Members shall nt knwingly make a false statement when testifying in a curt f law r ther dispute reslutin frum. Members will cmply with lawful rders f the curts r ther dispute reslutin bdies. Members will nt cmmit criminal acts r knwingly induce thers t d s. Prfessinal Cmpetence Members will be cmpetent and will nt accept assignments where this cmpetence is lacking. In sme circumstances, it may be pssible t meet the requirement fr prfessinal cmpetence by use f cnsultatin r referral. Members will maintain the minimum prgram f cntinuing prfessinal educatin required by the Assciatin f Certified Fraud Examiners. A cmmitment t prfessinalism cmbining educatin and experience will cntinue thrughut the member s prfessinal career. Members will cntinually strive t increase the cmpetence and effectiveness f their prfessinal services. Due Prfessinal Care Members will exercise due prfessinal care in the perfrmance f their services. Due prfessinal care requires diligence, critical analysis and prfessinal skepticism in discharging prfessinal respnsibilities. Cnclusins will be supprted with evidence that is relevant, cmpetent and sufficient.
Members prfessinal services will be adequately planned. Planning cntrls the perfrmance f a fraud examinatin frm inceptin thrugh cmpletin and invlves develping strategies and bjectives fr perfrming the services. Wrk perfrmed by assistants n a fraud examinatin will be adequately supervised. The extent f supervisin required varies depending n the cmplexities f the wrk and the qualificatins f the assistants. Understanding with Client r Emplyer At the beginning f a fraud examinatin, members will reach an understanding with thse retaining them (client r emplyer) abut the scpe and limitatins f the fraud examinatin and the respnsibilities f all parties invlved. Whenever the scpe r limitatins f a fraud examinatin r the respnsibilities f the parties change significantly, a new understanding will be reached with the client r emplyer. Cmmunicatin with Client r Emplyer Members will cmmunicate t thse wh retained them (client r emplyer) significant findings made during the nrmal curse f the fraud examinatin. Cnfidentiality Members will nt disclse cnfidential r privileged infrmatin btained during the curse f the fraud examinatin withut the express permissin f prper authrity r rder f a curt. This requirement des nt preclude prfessinal practice r investigative bdy reviews as lng as the reviewing rganisatin agrees t abide by the cnfidentiality restrictins. IV. Standards f Examinatin Fraud Examinatins Fraud examinatins will be cnducted in a legal, prfessinal and thrugh manner. The fraud examiner s bjective will be t btain evidence and infrmatin that is cmplete, reliable and relevant. Members will establish predicatin and scpe pririties at the utset f a fraud examinatin and cntinuusly reevaluate them as the examinatin prceeds. Members will strive fr efficiency in their examinatin. Members will be alert t the pssibility f cnjecture, unsubstantiated pinin and bias f witnesses and thers. Members shall cnsider bth exculpatry and exculpatry evidence. Evidence Members will endeavr t establish effective cntrl and management prcedures fr dcuments. Members will be cgnizant f the chain f custdy including rigin, pssessin and dispsitin f relevant evidence and material. Members shall strive t preserve the integrity f relevant evidence and material. Members wrk prduct may vary with the circumstances f each fraud examinatin. The extent f dcumentatin will be subject t the needs and bjectives f the client r emplyer. V. Standards f Reprting General
Members reprts may be ral r written, including fact witness and/r expert witness testimny, and may take many different frms. There is n single structure r frmat that is prescribed fr a member s reprt; hwever, the reprt shuld nt be misleading. Reprt Cntent Members reprts will cntain nly infrmatin based n data that are sufficient and relevant t supprt the facts, cnclusins, pinins and/r recmmendatins related t the fraud examinatin. The reprt will be cnfined t subject matter, principles and methdlgies within the member s area f knwledge, skill, experience, training r educatin. N pinin will be expressed regarding the legal guilt r inncence f any persn r party. ACFE Tanzania Membership Lcal Chapter membership prvides a number f benefits. ACFE chapters are rganized by members wh reside in a particular gegraphic regin and share an interest in the detectin and deterrence f fraud. Chapters act as lcal agents f the ACFE, prviding cntinued supprt fr members wrldwide. Take advantage f this resurce and enjy benefits including: Netwrking Opprtunities Members attending chapter meetings will have the chance t netwrk with experienced prfessinals, and ther fraud fighters, in additin t participating in lcal prgrams and events that prmte awareness in the prfessin. Members have the pprtunity t learn and share techniques, learn best practices and expand their skills Mentring Opprtunities Chapter membership is made up f fraud fighters with minimal experience t thse with a wealth f anti-fraud knwledge. If yu are new t the prfessin, chapter invlvement is a great way t learn frm the best. If yu are an experienced prfessinal, membership in a chapter gives yu the chance t mentr the next generatin f antifraud prfessinals. Quality, Affrdable Lcal Training all chapter meetings and training events are planned by ACFE members and reflect what
is relevant t yur develpment as a member f the ACFE. These meetings ffer members the pprtunity t ask questins and gain valuable infrmatin they can apply t their jb. Chapters will als cnduct full-day seminars ffering a range f speakers and tpics t assist with yur skills develpment ensuring that yu are up t date with the newest trends in the market. Members can earn CPE credits attending chapter events. Regular discussin frums n issues relevant t the lcal envirnment; A training framewrk with hw t guidance and frmal standards; Practical training Technical updates Wrkshps n fraud examinatins; Seminars and Cnferences Cntinuing Prfessinal Educatin fulfilling yur cntinuing educatin (CPE) requirements fr the CFE r ther designatins is easy since we ffer varius learning events annually, all f which are pre-apprved fr CPE by the ACFE. Prmting Fraud Awareness in Yur Cmmunity Chapters enable members t be persnally invlved in the anti-fraud prfessin thrugh training that als meets the needs f the lcal cmmunity. Leadership Rles Available if yu are lking t becme a leader in the anti-fraud cmmunity, chapter participatin is a great place t start. Serving n the Reginal Cmmittees r the Chapter Bard f Directrs prvides the pprtunity t develp yur leadership skills while serving yur cmmunity in a rewarding capacity. Other benefits include: An electrnic newsletter and a vide library
Ethical standards Regulating f the industry Discipline and Regulatry ACFE Tanzania has, in cnjunctin with the ACFE Internatinal, an effective disciplinary prcess in place t discipline ur members and t maintain the standards required f a Certified Fraud Examiner n bth the lcal and internatinal level. ACFE Tanzania self-regulates its members.