Lisa, a fraud examiner at a private company, receives an anonymous call from a potential whistleblower. The whistleblower is hesitant to reveal their identity but will do so if it can be Kept fully confidential. Which of the following statements is MOST ACCURATE?

A fraud examiner can rarely, if ever, promise absolute or full confidentiality to a whistleblower. Information obtained during an investigation may be subject to legal discovery, subpoena, or internal reporting requirements on a need-to-know basis. The most accurate and ethical response is to be honest about the limits of confidentiality. Promising to do one's best to protect the source's identity, while explaining the potential circumstances under which disclosure might be required, sets realistic expectations and maintains the examiner's credibility.

A. Promising full confidentiality is misleading and unethical, as legal or corporate obligations may compel disclosure regardless of the whistleblower's status as a non-suspect.
C. This statement is too absolute. While information is disclosed to management, the whistleblower's identity may be protected and shared only on a strict need-to-know basis.
D. Intentionally lying to a source is unethical and unprofessional. It undermines the integrity of the investigation and the credibility of the fraud examiner.

ACFE. (2023). Fraud Examiners Manual, International Edition. Section 2.309, "Confidential Sources and Informants." This section explicitly warns examiners not to make promises of confidentiality that they cannot keep and to be honest with sources about the limits of confidentiality.

ACFE. (2023). Code of Professional Ethics. Canon II.B states that a Certified Fraud Examiner "shall not engage in deceitful or fraudulent conduct" in their professional activities.