Regulators
While regulators establish and enforce rules seeking integrity in financial reporting, we also know that they share our mutual anti-fraud objectives. The Anti-Fraud Collaboration aims to continually expand its engagement with regulators such as the Securities and Exchange Commission and Public Company Accounting Oversight Board.
As the convener of public company management, audit committees, and internal and external auditors, our insights into key traits that aid in the detection and deterrence of fraud, like skepticism, can help regulators gain critical insights into the application of their guidelines.
We also seek to examine emerging trends like technology and the reporting of non-GAAP measures, which are reported to be of keen interest to many regulators.
Is Culture Key to Curbing Corruption?
Without a culture of integrity, organizations are likely to view ethics and compliance programs as check-the-box activities, or worse, roadblocks to achieving their objectives. The Anti-Fraud Collaboration’s Culture resources provide regulators insights into how companies can embed an ethical culture for stakeholders throughout the financial reporting supply chain.
Mitigating Risk to Deter Fraud
As the SEC continues to reinforce its core principles, drive new initiatives, and increase scrutiny of corporate compliance programs, the Anti-Fraud Collaboration can inform regulators on how to engage in core issues and underlying themes that are most pertinent to them.
The Critical Value of Skepticism
Skepticism is a vital ingredient to the establishment of an ethical culture. The Anti-Fraud Collaboration helps regulators understand the proactive steps stakeholders can put in place to enhance and embrace skepticism.
Does Technology Challenge Our Ability to Exercise Skepticism?
New technologies can pose a challenge to exercising skepticism that may be easily overlooked. The very fact that emerging technologies are greeted with great fanfare and anticipation reinforces the importance of striving to maintain skepticism in considering the information these technologies deliver. The Anti-Fraud Collaboration explores what emerging technologies may mean for all members of the financial reporting supply chain.
Culture
Is Culture Key to Curbing Corruption?
Without a culture of integrity, organizations are likely to view ethics and compliance programs as check-the-box activities, or worse, roadblocks to achieving their objectives. The Anti-Fraud Collaboration’s Culture resources provide regulators insights into how companies can embed an ethical culture for stakeholders throughout the financial reporting supply chain.
Risk
Mitigating Risk to Deter Fraud
As the SEC continues to reinforce its core principles, drive new initiatives, and increase scrutiny of corporate compliance programs, the Anti-Fraud Collaboration can inform regulators on how to engage in core issues and underlying themes that are most pertinent to them.
Skepticism
The Critical Value of Skepticism
Skepticism is a vital ingredient to the establishment of an ethical culture. The Anti-Fraud Collaboration helps regulators understand the proactive steps stakeholders can put in place to enhance and embrace skepticism.
Technology
Does Technology Challenge Our Ability to Exercise Skepticism?
New technologies can pose a challenge to exercising skepticism that may be easily overlooked. The very fact that emerging technologies are greeted with great fanfare and anticipation reinforces the importance of striving to maintain skepticism in considering the information these technologies deliver. The Anti-Fraud Collaboration explores what emerging technologies may mean for all members of the financial reporting supply chain.
