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