Get Updates From the Collaboration
- 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.
- This report from the CAQ explores the themes to mitigate the conditions that can lead to financial reporting fraud.
- Corporate culture is the foundation on which a company's governance framework rests, and if the culture is weak—or there is poor tone from the top—the likelihood of financial reporting fraud increases. The goal of this program is to communicate the importance of corporate culture and how it impacts governance, risk, and compliance.
- CAQ Executive Director, Cindy Fornelli, moderated a lively discussion on professional skepticism at the 2013 American Accounting Association (AAA) Annual Conference. Hear what panelists Jeanette Franzel, PCAOB Board Member; Doug Prawitt, professor at Brigham Young University; and Joe Ucuzoglu from Deloitte LLP, had to say about how skepticism is defined, how it is exercised in the conduct of the audit, and what some of the challenges are to maintaining an appropriate level of skepticism.
- 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.
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 >