Resources
Our resources aim to provide insights and recommendations that motivate continuous improvement in fraud deterrence, detection, and risk management across companies. Explore the materials below to understand the role that everyone plays in the fight against fraud.
AFC Newsletter | Q1 and Q2 2026
May 13, 2026
This Quarter at a Glance This edition highlights new AFC research and partner resources examining AI-driven fraud risks, technology trends, and the evolving role of the internal auditor and audit committees. It also surfaces timely content that can be shared externally to support data-driven and governance-focused conversations. Priority Moments to Amplify FEATURED EVENT: AI in Financial […]
The Role of the Internal Auditor: Assessing and Responding to Fraud Risk
April 13, 2026
Executive Summary Fraud risk remains a persistent and evolving threat to organizations of all sizes and industries, driven by geopolitical uncertainty, increasing complexity in business models, rapid technological change, and heightened economic and regulatory pressures. As trusted providers of independent and objective assurance, internal auditors play a critical role in helping organizations assess, manage, and […]
Fraud and Emerging Tech: Deepfakes
April 6, 2026
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 deepfakes, which can be used to defraud organizations. As such, it is […]
A Fraud Forum Hosted by the AFC: Navigating a Dynamic Fraud Risk Environment
December 8, 2025
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 explored the changes in a dynamic fraud risk landscape, considered existing roles and responsibilities from the perspective of their […]
The Impact of Fraud on U.S. Public Companies | Webcast
October 30, 2025
Event recording Download event slides Join the Anti-Fraud Collaboration (AFC) in our webcast to explore the pervasiveness and impact of fraud at U.S. public companies and gain insights into recent survey findings that shed light into the current fraud risk environment and leading practices for fraud deterrence and detection. A panel of multi-stakeholder experts will […]
AFC Newsletter | October 2025
October 29, 2025
The Anti-Fraud Collaboration (AFC) is pleased to share with you the latest resources and events. Here is a sneak peek of what we cover in this newsletter: Featured Insights FEATURED EVENT: Webcast on the Impact of Fraud at U.S. Public Companies (October 30th) FEATURED INSIGHT International Fraud Awareness Week (November 16th – 22nd) FEATURED RESOURCE: The Role of the Auditor: Exercising and […]
The Role of the Auditor: Exercising and Maintaining Professional Skepticism
October 28, 2025
Executive Summary In periods of uncertainty and change, the consistent application of professional skepticism remains a cornerstone of audit quality. As fraud risks evolve and financial reporting challenges grow more nuanced, it remains necessary for auditors to maintain a questioning mindset throughout all phases of the audit. While auditing standards mandate the exercise of professional […]
An Executive Workshop Hosted by the Anti-Fraud Collaboration: Exploring the Impact of Fraud at U.S. Public Companies
August 8, 2025
The Anti-Fraud Collaboration (AFC) hosted an inaugural Fraud Forum in November 2024, which convened a multi-stakeholder dialogue amongst members of the financial reporting ecosystem to explore the current and future state of the fraud risk landscape through a series of panels and an open forum roundtable discussion. The diverse group of stakeholders, including regulators, debated […]
The Impact of Fraud at U.S. Public Companies | 2025 Benchmarking Report
August 4, 2025
The Association of Certified Fraud Examiners (ACFE) and the Anti-Fraud Collaboration (AFC) partnered to assess the impact of all forms of fraud on publicly traded companies in the United States. By providing insight into these organizations’ fraud losses in recent years, factors that contribute to current levels of fraud, and how organizations prioritize and manage […]
A Comprehensive Analysis of PCAOB and SEC Enforcement Actions: Key Themes and Lessons Learned
June 26, 2025
Assurance provided by independent public company auditors creates a foundation of trust in American capital markets. The auditing profession remains focused on continuous improvement to audit quality that benefits investors in the U.S. capital markets. In the United States, policymakers understood the importance of financial reporting to building trust in strong capital markets and have […]
AFC Newsletter | May 2025
May 28, 2025
The Anti-Fraud Collaboration (AFC) is pleased to share with you the latest resources and events. Here is a sneak peek of what we cover in this newsletter: NEW RESOURCE: The Impact of a Changing Work Environment on Corporate Culture NEW RESOURCE: A Fraud Forum Hosted by the AFC: Continuing to Strengthen Fraud Deterrence and Detection: A Summary […]
The Impact of a Changing Work Environment on Corporate Culture
March 13, 2025
Executive Summary After a fraud or scandal occurs, stakeholders ranging from employees, boards, investors, to regulators will question how it could have happened. The causes and contributing factors can often trace back to problems with the organization’s culture. A strong ethical culture is a defense against all the conditions identified in the fraud triangle—pressure, opportunity, […]
A Fraud Forum Hosted by the AFC: Continuing to Strengthen Fraud Deterrence and Detection
February 26, 2025
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. Participants explored the current and future state of the fraud risk landscape, discussed the prevalence of financial reporting fraud, considered […]
Fraud and Emerging Tech: Generative AI
November 6, 2024
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 significant impact is fraud risk mitigation. This article, part of an emerging technology series from the Anti-Fraud Collaboration, […]
The Role of the Auditor: Assessing and Responding to Fraud Risk
October 2, 2024
Shifts in the economy, geopolitical landscape, and technological developments have created an environment in which companies are potentially more vulnerable to fraud. In recent years, as major corporate failures and scandals continue to be in the spotlight, fraud has become a growing area of focus. Regulators, investors, and other interested parties expect auditors to remain […]
Fighting Fraud: A Shared Responsibility
June 26, 2024
This article has been authored by Andi McNeal, CFE, CPA and Dennis McGowan, CPA Introduction In March 2024, the Association of Certified Fraud Examiners (ACFE) released Occupational Fraud 2024: A Report to the Nations (report). The cases in this report were submitted by Certified Fraud Examiners (CFEs) throughout the world who each responded to the […]
Press Release: Association of Certified Fraud Examiners (ACFE) Joins the Anti-Fraud Collaboration (AFC) in a Strategic Move to Enhance Fraud Prevention and Detection Efforts
January 8, 2024
Washington, DC January 8 – Today, the Center for Audit Quality (CAQ) and the Association of Certified Fraud Examiners (ACFE) announced that the ACFE has joined the Anti-Fraud Collaboration (AFC), a collective effort of industry leaders committed to strengthening the fight against fraud across the financial reporting supply chain. The inclusion of the ACFE in […]
International Fraud Awareness Week
November 13, 2023
Enhance your Anti-Fraud Skillset this International Fraud Awareness Week November 12–18, 2023 is International Fraud Awareness Week and every member of the financial reporting supply chain plays a critical role in deterring and detecting fraud. To promote anti-fraud awareness and education, we’re partnering with the Association of Certified Fraud Examiners (ACFE) to continue our commitment […]
Designing and Executing a Strong Fraud Risk Management Program
November 10, 2023
The fraud risk landscape has evolved rapidly and the risk of fraud is present in every industry, particularly since the COVID-19 pandemic. A strong fraud risk management (FRM) program is a powerful tool that organizations can implement to address emerging fraud risks. This resource will dive into what organizations need to consider to design and […]
Fraud and Emerging Tech: Digital Assets
August 22, 2023
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 are, fraud risks that digital assets may introduce, and suggests how controls and […]