The Anti-Fraud Collaboration has developed a successful series of case studies centered around hypothetical fraud scenarios. Each case study starts with a set of facts about a fictional company, and through the case, members of the financial reporting supply chain and...
In follow up to the release of The Anti-Fraud Collaboration’s publication, Mitigating the Risk of Common Fraud Schemes: Insights from SEC Enforcement Actions report, the AFC facilitated a roundtable discussion among participants representing the financial reporting...
Artificial intelligence (AI) has become one of the fastest-growing priorities for many companies in the digital era and, consequently, will have a wide-ranging impact on businesses across the globe. This post, part of an emerging technology series from the Anti-Fraud...
Over the years, the Securities and Exchange Commission’s (“SEC”) enforcement efforts have focused on a wide range of alleged misconduct, related but not limited to, intentional and non-scienter frauds, issuer reporting and disclosures, auditor shortcomings, absent or...
Failure to exercise skepticism can result in significant consequences, including fraud. An appropriate level of skepticism can help members of the financial reporting supply chain and other relevant stakeholders enhance their effectiveness in mitigating the risk of...
This free webcast promotes the importance of skepticism and how it can be critical in detecting fraud and errors made during the financial reporting process. An expert panel of financial reporting supply chain members provides practical insights into how to enhance...