The common, and at times creative, use of “non-GAAP” financial reporting has come under scrutiny before by some, including the U.S. Securities and Exchange Commission (SEC). While not technically prohibited by SEC rules, the SEC’s attention to non-GAAP measures is...
Financial fraud reporting continues to be a major focus of both the public and private sectors. Participants across the financial reporting supply chain are also active in detecting and deterring fraud. The Anti-Fraud Collaboration continues to develop communication,...
The phrase “organizational culture” can mean different things, but can greatly influence the long-term success of an organization. By emphasizing the need to improve and maintain an ethical culture, executives can avoid corporate scandals while enhancing morale....
This webinar explores the emerging trend of using data analytics to detect and deter fraud. A panel of experts discusses the foundations of data analytics and how companies can utilize analytics within their own organization. Webinar participants will be given an...
The Kendallville Bank Case Study explores potential material fraud at a fictitious regional bank. With a fact pattern revolving around the questionable accounting decisions of a star executive, this hypothetical scenario is designed to foster a greater understanding...
On July 16, 2015, the Anti-Fraud Collaboration hosted a panel of experts to discuss what can be done to deter fraudulent financial reporting. Their discussion provides concrete, actionable steps that governance professionals can take, and helps address that...