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...
The Anti-Fraud Collaboration (AFC) hosted an inaugural Fraud Forum in November 2024, which convened a multi-stakeholder dialogue amongst members of the financial reporting ecosystem to explore the current and future state of the fraud risk landscape through a series...
The Association of Certified Fraud Examiners (ACFE) and the Anti-Fraud Collaboration (AFC) partnered to assess the impact of all forms of fraud on publicly traded companies in the United States. By providing insight into these organizations’ fraud losses in recent...
Assurance provided by independent public company auditors creates a foundation of trust in American capital markets. The auditing profession remains focused on continuous improvement to audit quality that benefits investors in the U.S. capital markets. In the United...
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....