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...
In 2009, the CAQ hosted five substantive discussions on fraud deterrence and detection across the U.S. and in London. Participants in the discussions represented company management, boards of directors, audit committees, internal and external auditors, regulators,...