Executive Summary After a fraud or scandal occurs, stakeholders ranging from employees, boards, investors, to regulators will question how it could have happened. The causes and contributing factors can often trace back to problems with the organization’s culture. A...
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 an inaugural Fraud Forum during the 2024 International Fraud Awareness Week....
The growing popularity and ease of use of generative artificial intelligence (genAI) have encouraged organizations and individuals to explore how this technology can enhance business operations and day-to-day job activities. One area where genAI could potentially have...
Shifts in the economy, geopolitical landscape, and technological developments have created an environment in which companies are potentially more vulnerable to fraud. In recent years, as major corporate failures and scandals continue to be in the spotlight, fraud has...
The fraud risk landscape has evolved rapidly and the risk of fraud is present in every industry, particularly since the COVID-19 pandemic. A strong fraud risk management (FRM) program is a powerful tool that organizations can implement to address emerging fraud risks....
Digital assets are quickly growing in popularity and more organizations are beginning to adopt this new technology. What are some of the fraud risks associated with digital assets? The latest addition to the Fraud and Emerging Tech series examines what digital assets...