The Office of Management and Budget (OMB) has released an update to OMB Circular A-123, the federal government’s guidance for internal controls and risk management across agencies. The revised ...

The Committee of Sponsoring Organizations of the Treadway Commission and the Association of Certified Fraud Examiners have refreshed their guide to establishing a fraud risk management program for ...

The Committee of Sponsoring Organizations of the Treadway Commission, in collaboration with the Association of Certified Fraud Examiners, have introduced the COSO Fraud Risk Management Certificate ...

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Treasury and fraud specialists Scott Edwards, Director of Fraud Risk Management, and Todd Martin, SVP, Treasury Management ...

Ramp reports that accounts payable fraud costs organizations about 5% of their annual revenue, emphasizing the need for ...

he audit standard issued by the AICPA auditing standards board (ASB) in October 2002—SAS no. 99, Consideration of Fraud in a Financial Statement Audit —does something no audit standard has ever done.

Reviewing the accountant’s responsibilities for fraud when performing an assurance engagement. Fraud is a serious concern that can have devastating consequences. With that in mind, there may be no ...

Many businesses believe fraud is something that happens elsewhere – until it strikes at the heart of their own operations. The financial and reputational fallout from internal dishonesty can be ...

Employees who have earned trust over the years often gain near-total access to systems and critical decision-making. Unfortunately, in some cases that access can turn loyalty into liability, ...