This report by the Anti-Fraud Collaboration explores the importance of more critically assessing the potential for fraud and examining some of the biases that can leave organizations vulnerable to deceptive activities. Skepticism is key when investigating potential...
When a corporate scandal occurs and stakeholders seek reasons and root causes, the trail often leads back to problems with the organization’s culture. But what if an organization could get ahead of those crises? Many companies have begun to understand that tracking...
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...
A report published by the CAQ on behalf of the Anti-Fraud Collaboration, Addressing Challenges for Highly Subjective and Complex Accounting Areas compiles leading-practice recommendations from dozens of company executives, corporate directors, and auditors who...
The Fraud-Resistant Organization: Tools, Traits, and Techniques to Deter and Detect Financial Reporting Fraud focuses on financial reporting fraud at publicly traded companies. The report provides information about the conditions that might make an organization more...
On April 24, 2013, a roundtable discussion was held on the subject of the “expectation gap.” The objective at the outset of this meeting was to bring together key players in the financial reporting supply chain to discuss different groups’ expectations of the roles of...