Stevens, a Certified Fraud Examiner (CFE), was hired to conduct a fraud examination at ABC Company. His examination did not reveal any conclusive evidence that fraud had occurred orwas occurring. Consequently, ABC ' s management asked Stevens to state in his official examination report that the organization is free of fraud as a means of assuring the board of directors that the company ' s anti-fraud controls were effective. Under the ACFE Code of Professional Ethics. Stevens is permitted to comply with management ' s request based on the findings of his examination.