Fraud Risk Management Guide

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

Fraud Risk Management Guide


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

Label Value
ISBN 978-1-943-54693-0
Published Copyright 2016
Pages 130
Format Paperback

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 Smaller 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

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