Association of Certified Fraud Examiners
  • Tools

    Interactive Scorecards

    Use interactive scorecards to assess the components of your organization's existing fraud risk management program. The scorecards are based on the five fraud risk management principles found in the Fraud Risk Management Guide, and they support an organization’s periodic self-assessment.

    Library of Anti-Fraud Data Analytics Tests

    Explore an interactive tool that details, by fraud risk type, how to integrate data analytics tests into your fraud risk assessment or investigative work plans. The library of test examples displays a variety of tests to consider and is organized by categories of occupational fraud risks.

    Risk Assessment and Follow-Up Action Templates

    Using the fraud risk assessment matrix in the Fraud Risk Management Guide as your foundation, this spreadsheet provides a risk assessment matrix for you to document the organization's fraud risks and controls. The template automatically creates a heat map showing the significance and likelihood of each identified fraud exposure, a fraud risk ranking page displaying each fraud risk exposure from most to least severe, and a control-activities matrix showing the identification and evaluation of existing control activities related to each fraud risk exposure. It also provides space to identify additional control activities and to record the organization’s response plan for each exposure. In addition, the template contains pages to record allegations of suspected fraud, document investigations and outcomes, and document fraud risk management monitoring plans.

    Points of Focus Documentation Templates

    Use templates to help create consistent and uniform documentation related to fraud risk governance, fraud risk assessment, fraud control activities, fraud investigation and follow up, and fraud risk management monitoring.

Fraud Risk Tools