Fraud Risk Management Guide book cover

COSO and the ACFE Publish Fraud Risk Management Guide

To provide best-practices guidance for organizations to follow, the Committee of Sponsoring Organizations of the Treadway Commission (COSO) partnered with the Association of Certified Fraud Examiners (ACFE) in 2016 to create the Fraud Risk Management Guide. The joint report is designed to aid organizations in effectively establishing an overall fraud risk management program. It specifically identifies how they 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  

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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. 

 

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