Fraud Risk Management Guide Supports 2013 COSO Framework's 17 Internal Control Principles

In 2013, COSO revised its 1992 Internal Control—Integrated Framework to include 17 principles associated with its five internal control components established in 1992. COSO and the Association of Certified Fraud Examiners (ACFE) recently released five fraud risk management principles that are parallel to these principles. To read a summary of these principles, click here.

From small businesses to major enterprises, fighting fraud is an ongoing struggle. We have several thought leadership pieces to help you tackle fraud prevention and COSO compliance:

• COSO Changes Are Coming: How Will They Impact Your ERM Program?
• Developing an Internal Control Manual
• Occupational Fraud Cases Mirror Global Study Findings