- Emerging Technologies, Risk, and the Auditor’s Focus: A Resource for Auditors, Audit Committees, and ManagementPublications Emerging Technologies, Risk, and the Auditor’s Focus: A Resource for Auditors, Audit Committees, and Management Thursday, May 16, 2019 Download PDF Emerging Technologies, Risk, and the Auditor’s Focus explores financial reporting implications of the evolving use of technology such as artificial intelligence, the internet of things, and smart contracts. As the resource...April 16th, 2020
Publications, Audit Committee, Auditors, Company Management, Preparers/Issuers, Anti-Fraud, Audit Quality - Fraud and Emerging Tech: BlockchainPublications Fraud and Emerging Tech: Blockchain Thursday, February 27, 2020 By Lucy Wang, CFE, Senior Technical Manager of Anti-Fraud One of the biggest disruptors in digital innovation, blockchain is redefining the future of financial reporting, audit, and risk management. This post, part of an emerging technology series from the Anti-Fraud Collaboration, examines the implications...April 7th, 2019Publications, Audit Committee, Auditors, Company Management, Preparers/Issuers, Anti-Fraud
- Assessing Corporate Culture: A Proactive Approach to Deter MisconductPublications Assessing Corporate Culture: A Proactive Approach to Deter Misconduct Tuesday, March 10, 2020 Download PDF When a corporate scandal occurs and stakeholders seek reasons and root causes, the trail often leads back to problems with the organization’s culture. But what if an organization could get ahead of those crises? Many companies have...March 10th, 2019Publications, Audit Committee, Auditors, Company Management
- Emerging Technologies: An Oversight Tool for Audit CommitteesPublications Emerging Technologies: An Oversight Tool for Audit Committees Wednesday, December 12, 2018 Download PDF Emerging Technologies: An Oversight Tool for Audit Committees provides a framework and questions that audit committees may ask management and auditors to help inform their oversight of financial reporting as emerging technologies take hold. Leveraging the work of...December 7th, 2018Publications, Audit Committee, Auditors, Company Management, Emerging Reporting Areas
- Preparing for the Leases Accounting Standard: A Tool for Audit CommitteesPublications Preparing for the Leases Accounting Standard: A Tool for Audit Committees Wednesday, April 4, 2018 Download PDF Preparing for the Leases Accounting Standard: A Tool for Audit Committees is designed to help audit committees exercise their oversight responsibilities as companies implement a new leases accounting standard that begins to take effect in...March 30th, 2018Publications, Audit Committee, Auditors, Company Management, Global, Audit Quality
- LDC Cloud Systems Case StudyPublications LDC Cloud Systems Case Study Tuesday, October 10, 2017 Download PDF The LDC Cloud Systems Case Study is another installment in the Anti-Fraud Collaboration’s successful series of case studies. Participants in case study teachings start with a hypothetical scenario about a fictional company dealing with a fraud. Guided by an instructor, they...October 2nd, 2017Case Study, Publications, Academics, Audit Committee, Auditors, Company Management, Anti-Fraud
- Form AP - Auditor Reporting of Certain Audit Participants: A Tool for Audit CommitteesPublications Form AP – Auditor Reporting of Certain Audit Participants: A Tool for Audit Committees Tuesday, June 20, 2017 Download PDF Form AP – Auditor Reporting of Certain Audit Participants: A Tool for Audit Committees is intended to aid audit committee members in their understanding of new auditor disclosure requirements from the Public...June 16th, 2017Publications, Audit Committee, Auditors, Company Management, Preparers/Issuers, Audit Quality
- Deterring and Detecting Financial Reporting FraudPublications Deterring and Detecting Financial Reporting Fraud Wednesday, October 6, 2010 Download PDF In 2009, the CAQ hosted five substantive discussions on fraud deterrence and detection across the U.S. and in London. Participants in the discussions represented company management, boards of directors, audit committees, internal and external auditors, regulators, investors, academics, and financial...August 11th, 2016Publications, Academics, Audit Committee, Auditors, Company Management, Investors, Policymakers, Anti-Fraud
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