The Committee of Sponsoring Organizations of the Treadway Commission (COSO) and The Association of Certified Fraud Examiners (ACFE) jointly issued the latest guidance on managing fraud risk with the Fraud Risk Management Guide. This new guide establishes best practices encompassing five key principles for governing, assessing, preventing, detecting, investigating and monitoring fraud risk.
The ACFE and COSO: The Past, Present and Future of Fraud Risk Management provides an overview of the fraud risk management process detailed in the guide and highlights the key tools developed by the ACFE to support the guide. Additionally, this course explains how to implement a comprehensive fraud risk management program and the significance of the guide to accountability professionals and auditors.
You Will Learn How To:
- Identify the steps in a fraud risk assessment.
- Recall how auditing standards have evolved over time.
- Recognize internal control practices used for government entities.
- Distinguish the role of COSO and their development of internal control practices.
ACFE Ordering and Return Policy
PRESENTER: DAVID L. COTTON, CFE, CPA, CGFM
RECORDING DATE: MARCH 30, 2017
DURATION: 100 MINUTES
ADVANCED PREPARATION: NONE
FIELD OF STUDY: SPECIALIZED KNOWLEDGE
LAST UPDATED: MARCH 2017
DELIVERY METHOD: QAS SELF-STUDY
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