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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.
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.
American Institute of CPAs