Priorities

Audit Committee Annual Evaluation of the External Auditor

Audit Committee Annual Evaluation of the External Auditor

The Audit Committee Annual Evaluation of the External Auditor helps audit committees perform the annual evaluation of the auditor. This evaluation tool is scalable and specifically includes a detailed look into the auditor’s independence, objectivity, and professional...

Carolina Wildnerness Case Study

Carolina Wildnerness Case Study

The Carolina Wilderness Outfitters Case Study explores potential material fraud at a fictitious public company. The case can be used to facilitate a discussion about what steps to take when fraud is suspected in an organization. The case study also aims to raises...

All Hands on Deck: Partnering to Fight Fraud

All Hands on Deck: Partnering to Fight Fraud

Financial reporting fraud undermines investor confidence and can destroy shareholder value. The impact of uncovering fraud often extends well beyond monetary losses and can lead to unwanted media attention, reputational risks, and can shake the confidence in the...

Hollate Manufacturing Case Study

Hollate Manufacturing Case Study

The Hollate Manufacturing Case Study examines a potential material fraud at a fictional manufacturing company to raise awareness of environments in which financial reporting fraud might flourish. The case study is accompanied by a discussion guide that provides a...