Fraud Risk Management Guide

Fraud Risk Management Guide

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




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:
Copyright 2016
Paperback, 130 Pages

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 Samller 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