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...
Corporate culture is the key for any company’s governance structure. If the culture is weak, then the likelihood of financial reporting fraud increases. This program gives actionable recommendations for what management, boards and audit committees, as well as internal...
Skepticism should be at the heart of every successful collaboration. In order to prevent fraud in the financial reporting chain, leading business organizations must hone the skill of skepticism at every level, all the way up to the boardroom.
In 2009, the CAQ hosted five substantive discussions on fraud deterrence and detection across the U.S. and in London. Participants in the discussions represented company management, boards of directors, audit committees, internal and external auditors, regulators,...