Fraud Risk Management Guide, 2nd Edition
The Fraud Risk Management Guide: 2nd Edition offers a blueprint for helping organizations establish an overall Fraud Risk Management Program. An update to the original version released in 2016, the 2nd Edition addresses more recent anti-fraud developments, revises terminology, and adds important information related to technology developments - specifically data analytics. It is intended to give organizations of all sizes across all industries the information necessary to design a plan specific to the risks for that entity. There is no “one size fits all approach” to managing fraud risk. But with the right approach, an organization can create a custom-fitted program tailored to its specific needs.
Format
E-book
Availability
Lifetime
Product Number
ACOSOFRM23E
Issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) in cooperation with the Association of Certified Fraud Examiners (ACFE), 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.
What’s New in the 2023 Fraud Risk Management Guide
- How fraud risk management relates to and supports fraud deterrence
- How the COSO 2013 Internal Control — Integrated Framework, the COSO 2017 Enterprise Risk Management — Integrating with Strategy and Performance Framework and the Fraud Risk Management Guide are related and support each other.
- Expanded information on data analytics
- How fraud risk management and internal controls are related but different
- Additional information on assessing the effectiveness of existing control procedures as it relates to fraud risks
- Changes in the legal and regulatory environment
- Updated information on fraud reporting systems or hotlines
- Changes in the external environment and fraud landscape
Who Will Benefit
- Any organization regardless of its status as public, private, government, academic, or not-for-profit; its relative size; or its industry
- Educators
- Other professional organizations
- Independent auditors
- Internal audit
Group ordering for your team
2 to 5 registrants
Save time with our group order form. We’ll send a consolidated invoice to keep your learning expenses organized.
Start order6+ registrants
We can help with group discounts. Email client.support@aicpa-cima.com
US customers call 1-800-634-6780 (option 1)