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.
To provide best-practices guidance for assessing and managing fraud risks, the Committee of Sponsoring Organizations of the Treadway Commission (COSO) partnered with the Association of Certified Fraud Examiners (ACFE) to create the Fraud Risk Management Guide. The report is designed to aid organizations in effectively establishing a comprehensive fraud risk management program. It specifically identifies how they can: