Get Updates From the Collaboration
- The case study examines a potential material fraud at a fictional manufacturing company to raise awareness of conditions where financial reporting fraud might flourish.
- This report from the CAQ explores the themes to mitigate the conditions that can lead to financial reporting fraud.
- FEI's Fraud Literacy Quiz includes 23 questions to test the reader's knowledge of financial reporting fraud and effective fraud deterrence and detection techniques.
- This feature article in the November 2012 issue of Financial Executive Magazine examines a company’s board and senior management’s responsibility for implementing a formal fraud risk process, beginning with a formal fraud risk assessment.
- This guide from The IIA, AICPA and ACFE recommends ways in which boards, senior management, and internal auditors can fight fraud in their organization.
- The IIA's Tone at the Top provides executive management, boards of directors, and audit committees with concise, leading-edge information on such issues as risk, internal control, governance, ethics, and the changing role of internal auditing, and includes guidance relative all of their roles in, and responsibilities for the internal audit process.
Skepticism and the Financial Reporting Supply Chain
about the collaboration
The Anti-Fraud Collaboration represents the collaborative efforts of the Center for Audit Quality, Financial Executives International, The Institute of Internal Auditors and the National Association of Corporate Directors, organizations that actively engage in efforts to mitigate the risks of financial reporting fraud. Our goal is to promote the deterrence and detection of financial reporting fraud through the development of tools and other resources targeted to the roles and responsibilities of participants across the financial reporting supply chain. Read more here >