Get Updates From the Collaboration
  • The Collaboration’s second case study is designed to facilitate a discussion of how and when to conduct an internal investigation when fraud is suspected in an organization. For qualified instructors interested in teaching either case, click here to register for a copy of the companion discussion guide.
  • Whose Job Is It to Find Financial Fraud? This Anti-Fraud Collaboration report examines expectation gaps within financial reporting chain.
  • The case study examines a potential material fraud at a fictional manufacturing company to raise awareness of conditions where financial reporting fraud might flourish.
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  • All publicly traded companies are required to have a process that employees can use to report occupational misconduct—i.e., the whistleblower program. How do you know if your company has an effective program? Our panel of experts provide insights into how leading organizations have successfully integrated the whistleblower hotline into the corporate culture. They make actionable recommendations that all companies can use to retool their existing programs.
  • An ethical culture doesn’t just happen—it takes diligence. Each of the key stakeholders in the financial reporting supply chain—the financial team, the internal audit function, and the board and audit committee—plays an important part. Not surprisingly, corporate culture is a significant factor in the external auditor’s fraud-risk assessment of a company. Hear from our panelists how successful organizations leverage resources to reinforce an ethical culture, assess the effectiveness of anti-fraud initiatives, and implement changes to deter financial fraud. The panel will discuss actionable recommendations for steps to build a framework for an ethical culture, to evaluate the effectiveness of that framework, and to consistently reinforce the seriousness with which management views ethics, governance, risk, and compliance.
  • This feature article in the December 2013 issue of Tone at the Top discusses three key ways that financial executives, internal auditors, board members, and external auditors can work together to improve the integrity of financial reporting.
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Skepticism and the Financial Reporting Supply Chain
The Etiquette and Ethics of Skepticism
Skepticism: The External Auditor
Skepticism: The Audit Committee
Skepticism: Financial Executives
Skepticism: The Internal Auditor
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 >