Association of Certified Fraud Examiners
  • Guide

    Guide cover

    COSO and the ACFE Publish Fraud Risk Management Guide

    The joint report, Fraud Risk Management Guide, details how organizations can most effectively create a comprehensive fraud risk management program.

    It specifically identifies how organizations can:

    • Establish fraud risk governance policies
    • Perform a fraud risk assessment
    • Design and deploy fraud prevention and detection control activities
    • Conduct fraud investigations
    • Monitor and evaluate the comprehensive fraud risk management program

    VIDEO: ACFE PRESIDENT INTRODUCES NEW GUIDE
    ACFE President James D. Ratley, CFE, speaks about the features of the new Fraud Risk Management Guide and thanks the many entities and people that contributed to its completion.

    Free Executive Summary

    The Executive Summary provides a high-level overview of the guide and is intended for boards of directors and senior management. It explains the benefits of establishing strong anti-fraud policies and controls.

Fraud Risk Tools