The role of technology has become more important today than ever before. The Anti-Fraud Collaboration’s Fraud and Emerging Technologies series spotlights drivers of innovation and major disruptors that are redefining the future of financial reporting, audit, and risk management. As the number of emerging technologies are ever increasing, this series aims to home in on key technological developments that are most relevant to the financial reporting ecosystem.
The Anti-Fraud Collaboration explores the role of new technology in fraud perpetration and fraud detection while highlighting the associated risks and other considerations. Our Fraud and Emerging Technologies Series spotlights drivers of innovation and major disruptors that are redefining the future of financial reporting, audit, and risk management. As the list of emerging technologies are ever increasing, this series aims to home in on key technological developments that are most relevant to the financial reporting ecosystem.
Discover how the tools to fight fraud have evolved below:
The Anti-Fraud Collaboration has developed a successful series of case studies centered around hypothetical fraud scenarios. Each case study starts with a set of facts about a fictional company, and through the case, members of the financial reporting supply chain and...
As generative AI (genAI) continues to advance, we have seen many beneficial and productive uses of this technology. However, alongside these gains, genAI can also be misused in harmful ways. For example, genAI has made it easier for bad actors to create sophisticated...
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 a second Fraud Forum during the 2025 International Fraud Awareness Week. Participants...
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....
The growing popularity and ease of use of generative artificial intelligence (genAI) have encouraged organizations and individuals to explore how this technology can enhance business operations and day-to-day job activities. One area where genAI could potentially have...
Digital assets are quickly growing in popularity and more organizations are beginning to adopt this new technology. What are some of the fraud risks associated with digital assets? The latest addition to the Fraud and Emerging Tech series examines what digital assets...