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Fraud Risk Management Guide
This guide provides implementation guidance that defines principles and points of focus for fraud risk management and describes how organizations of various sizes and types can establish their own fraud risk management program.

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Product details

Who Will Benefit?

  • Any organization regardless of its status as public, private, government, academic, or not-for-profit; its relative size; or its industry
  • Board of directors and audit committees
  • Senior management
  • Other management and personnel
  • Internal audit
  • Independent auditors
  • Other professional organizations
  • Educators

Issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO), this Fraud Risk Management Guide recommends ways in which governing boards, senior management, staff at all levels, and internal auditors can deter fraud in their organization.

This guide provides implementation guidance that defines principles and points of focus for fraud risk management and describes how organizations of various sizes and types can establish their own fraud risk management program. It also includes examples of key program components and resources that organizations can use as a starting place to develop a fraud risk management program effectively and efficiently. Each organization needs to assess the degree of emphasis to place on fraud risk management based on the organization's size and circumstances.

The guide also contains valuable information for users who are implementing a fraud risk management process. For example, it addresses fraud risk management roles and responsibilities, fraud risk management considerations for smaller organizations, data analytics employed as a part of fraud risk management, and managing fraud risk in the government environment.

Excerpt

This guide recommends ways in which governing boards, senior management, staff at all levels, and internal auditors can deter fraud in their organization.

This guide provides implementation guidance that defines principles and points of focus for fraud risk management and describes how organizations of various sizes and types can establish their own fraud risk management program.

This guide is intended to be supportive of and consistent with the 2013 COSO framework and can serve as best practices guidance for organizations to follow in performing a fraud risk assessment.

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Publisher

American Institute of CPAs

The American Institute of CPAs (AICPA) is the world’s largest member association representing the CPA profession, with more than 418,000 members in 143 countries, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting.

The AICPA sets ethical standards for the profession and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination, and offers specialized credentials for qualified professionals who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. With The Chartered Institute of Management Accountants (CIMA), it offers the Chartered Global Management Accountant (CGMA) designation, which sets the global benchmark for quality and recognition in management accounting.

The AICPA and CIMA also make up the Association of International Certified Professional Accountants (the Association), which represents public and management accounting globally, advocating on behalf the public interest and advancing the quality, competency and employability of CPAs, CGMAs and other accounting and finance professionals worldwide.

The AICPA maintains offices in New York, Washington, DC, Durham, NC, and Ewing, NJ.

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