Get Updates From the Collaboration
  • On behalf of the Collaboration, Center for Audit Quality Executive Director Cindy Fornelli talks about initiative’s origins, its top priorities, and the importance of key stakeholders working together. View the video on, a site launched in 2011 by The Institute of Internal Auditors to address the specific needs of internal auditors and the business community.
  • 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.
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  • The report identifies three central themes that are critical to fraud deterrence and detection—strong “tone at the top,” skepticism, and robust communications—and explains how financial supply chain participants can incorporate these important traits into their efforts and their organizations.
  • On January 8, 2015, the Anti-Fraud Collaboration held a webcast to discuss The Fraud-Resistant Organization. Moderated by CAQ Executive Director Cindy Fornelli, the webcast panel included Ken Daly, President & CEO of the National Association of Corporate Directors; Karl Erhardt, Senior Vice President & General Auditor at MetLife; Tracy McBride, Vice President, Research & Accounting Policy at Financial Executives International; and Rick Ueltschy, Managing Partner, U.S. Audit Services at Crowe Horwath LLP. Video of the webcast will be available soon.
  • 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.
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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 >