Fraud risk is one topic that typically finds its way onto the agendas of audit committees. In this article, accounting firm Deloitte advises that, with the current attention to ESG and in anticipation ...

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 ...

Changes that reflect the evolution of thinking and practices related to enterprise risk management (ERM) are among the most significant updates proposed to a new integrated framework devoted to ERM.