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COSO issues new fraud risk management guide

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Sep 30, 2016

In September 2016, the Committee of Sponsoring Organizations of the Treadway Commission (COSO) released a new guide meant to help companies better establish fraud risk management practices.

The guide gives suggestions on how to establish fraud risk governance policies, how to design and deploy controls to prevent and detect fraud, how to conduct an internal investigation, and how to monitor and evaluate a complete fraud risk management program. It is an update to a 2008 guide on managing fraud risk published by the American Institute of Certified Public Accountants, the Institute of Internal Auditors, and the Association of Certified Fraud Examiners.

Review the Executive Summary of the guide on the COSO's website.

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