Authored by Desiré Carroll, CPA, CA(SA), Senior Director, Professional Practice at the Center for Audit Quality In an era defined by rapid technological change, evolving regulatory expectations, and increasing business complexity, organizations must continually...
Executive Summary Fraud risk remains a persistent and evolving threat to organizations of all sizes and industries, driven by geopolitical uncertainty, increasing complexity in business models, rapid technological change, and heightened economic and regulatory...
As generative AI (genAI) continues to advance, we have seen many beneficial and productive uses of this technology. However, alongside these gains, genAI can also be misused in harmful ways. For example, genAI has made it easier for bad actors to create sophisticated...
Executive Summary The Center for Audit Quality (CAQ) and Anti-Fraud Collaboration (AFC) convened a multi-stakeholder dialogue amongst members of the financial reporting ecosystem at a second Fraud Forum during the 2025 International Fraud Awareness Week. Participants...
Event recording Download event slides Join the Anti-Fraud Collaboration (AFC) in our webcast to explore the pervasiveness and impact of fraud at U.S. public companies and gain insights into recent survey findings that shed light into the current fraud risk environment...
Executive Summary In periods of uncertainty and change, the consistent application of professional skepticism remains a cornerstone of audit quality. As fraud risks evolve and financial reporting challenges grow more nuanced, it remains necessary for auditors to...