Fraud Risk Management Guide



RESEARCH COMMISSIONED BY THE COMMITTEE OF SPONSORING ORGANIZATIONS OF THE TREADWAY COMMISSION (COSO) AND CO-SPONSORED BY THE ACFE


Description

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
ISBN 978-1-943-54693-0
Paperback, 130 PAGES

Table of Contents:


  • Foreword
  • Introduction
  • 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