Fraud Risk Management Guide

Research Commissioned by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) and Co-Sponsored by the ACFE

Fraud Risk Management Guide


We have sold out of the Fraud Risk Management Guide, but copies may still be available through the AICPA here.

The Fraud Risk Management Guide details how to create a comprehensive fraud risk management program for your organization that:

  • Establishes a visible and rigorous fraud governance process
  • Creates a transparent and sound anti-fraud culture
  • Conducts a thorough fraud risk assessment periodically
  • Designs, implements and maintains preventive and detective fraud control processes and procedures
  • Takes swift action in response to allegations of fraud

This joint report, published by COSO and the ACFE, provides:

  • Examples of key components you can use as a starting point for developing your organization’s fraud risk management program
  • References to other resources to tailor the program based on your organization’s size and circumstances
  • Guidance for implementing your fraud risk management program

Product Details

Label Value
ISBN 978-1-943-54693-0
Published Copyright 2016
Pages 130
Format Paperback

Table of Contents

Chapter 1 Fraud Risk Governance
Chapter 2 Fraud Risk Assessment
Chapter 3 Fraud Control Activities
Chapter 4 Fraud Investigation and Corrective Action
Chapter 5 Fraud Risk Management Monitoring Activities
Appendix A Glossary
Appendix B Fraud Risk Management Roles and Responsibilities
Appendix C Fraud Risk Management Considerations for Smaller Entities
Appendix D Reference Material
Appendix E Data Analytics and Fraud Risk Management
Appendix F Sample Documents
Appendix G Fraud Risk Exposures
Appendix H Fraud Risk Assessment Example
Appendix I Scorecards
Appendix J Hyperlinks to Additional Tools
Appendix K Managing the Risk of Fraud, Waste and Abuse in the Government Environment

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