Over the years, the Securities and Exchange Commission’s (“SEC”) enforcement efforts have focused on a wide range of alleged misconduct, related but not limited to, intentional and non-scienter frauds, issuer reporting and disclosures, auditor shortcomings, absent or...
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...
The COVID-19 pandemic has resulted in unprecedented social and economic paralysis. Most companies have transitioned to an entirely remote workforce, and while existing technologies have facilitated connectivity via cloud computing and video and teleconferencing...
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...