When fraud is identified or suspected in an organization, companies and their boards are not always aware of what steps to take. The SEC’s Division of Enforcement formal Cooperation Program includes various measures designed to encourage individuals and companies to...
Those who design controls throughout financial and business processes should always consider the risk of fraud. However, there are several reasons to look beyond the traditional approaches to preventing and detecting fraud. Data analytics provide a way to...
Misconduct by any employee can potentially ruin any organization. Management typically institutes a variety of processes to minimize this risk and analyze and address any alleged transgressions. In an effort to better understand the factors that impede the reporting...
The Anti-Fraud Collaboration has developed six short video vignettes for use with the LDC Cloud Systems Case Study. In each vignette, actors reenact several interactions selected from the case study. The videos, which can also be found on YouTube, do not provide...
The LDC Cloud Systems Case Study is another installment in the Anti-Fraud Collaboration’s successful series of case studies. Participants in case study teachings start with a hypothetical scenario about a fictional company dealing with a fraud. Guided by an...
Effective accounting policies and internal controls are key for stemming fraud and reducing the number of financial restatements. But how can companies improve in these two areas? This webcast, hosted by the Anti-Fraud Collaboration, highlights best practice...