Risk Management Guide EXECUTIVE SUMMARY
Committee of Sponsoring Organizations of the Treadway CommissionRisk Management GuideEXECUTIVE SUMMARYB | Fraud Risk Management Guide - EXECUTIVE SUMMARY | COSO/ACFEc o s o . o r gPrincipal AuthorsDavid L. Cotton, CPA, CFE, CGFMChairman, Cotton & Company LLPSandra Johnigan, CPA/CFF, CFEOwner, Johnigan, Givarz, CPATechnical Editor, Public Company Accounting Oversight Board (Retired)AcknowledgementsCOSO and ACFE thank each of the Fraud Risk Management Task Force and Advisory Panel members (see Page vii) for their generous contributions of time, resources and particular, COSO and ACFE gratefully acknowledge David L. Cotton, Chair of the Fraud Risk Management Task Force, for his outstanding leadership and eRorts toward the completion of this Board MembersRobert B. Hirth, ChairDouglas F. Prawitt, , CPAAmerican Accounting AssociationCharles Landes, CPAAmerican Institute of CPAs (AICPA)Mitchell A. Danaher, CMAFinancial Executives InternationalSandra Richtermeyer, , CMA, CPAInstitute of Management AccountantsRichard F.
responsibility for managing fraud risk. Particularly, they are ... • Takes swift action in response to allegations of fraud, including, where appropriate, actions against those involved in wrongdoing This guide provides implementation guidance that defines principles and points of focus 6 for fraud risk management
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