The Fraud Risk Management Guide

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: 

  • Establish fraud risk governance policies 
  • Perform fraud risk assessments 
  • Design and deploy fraud prevention and detection control activities 
  • Conduct fraud investigations 
  • Monitor and evaluate the effectiveness of the fraud risk management program 
Purchase the Fraud Risk Management



Fraud Risk Management Guide, Second Edition