The ACFE and COSO: The Past, Present and Future of Fraud Risk Management

The ACFE and COSO The Past Present and Future of Fraud Risk Manangement
Course Level
Delivered via
2 Credits
The ACFE and COSO: The Past, Present and Future of Fraud Risk Management


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.


Baseline knowledge of accounting, auditing or fraud examination

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

CPE Information

CPE Credit: 2 Credits
NASBA Information: Specialized Knowledge
Advanced Preparation: None
Last Updated: April 2021
Delivery Method: QAS Self-Study


David L. Cotton, CFE, CPE, CGFM - Speaker


CPE Credit

Please note: To be eligible for CPE credit, you must complete the final exam within one year of purchase date. You may only claim CPE credit for a course once.

ACFE Online Self-Study Courses


  • 24/7 access to courses through your Internet browser
  • Save time and quickly earn CPE credits with instant access, grading and printable certificate
  • The flexibility to start or stop a course and pick-up right where you left off
  • No additional shipping fees

Learn More about accessing your online self-study course

Learn More about online self-study courses and their features

System Requirements:

  • Internet access: High-speed connection recommended
  • Speakers required for video sound


The Association of Certified Fraud Examiners, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org/


Ordering and Returns

Satisfaction Guarantee

If you are not 100% satisfied with any ACFE product, you may return it to us, provided it is in excellent condition, for a full refund of the item minus the cost of shipping. Toolkits and bundles may only be returned as a complete set.

Ordering & Returns Policy