Transcription of Risk Management Guide EXECUTIVE SUMMARY
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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, CGFMC hairman, Cotton & Company LLPS andra Johnigan, CPA/CFF, CFEO wner, Johnigan, Givarz, CPAT echnical 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.
Executive Summary | Fraud Risk Management Fraud is any intentional act or omission designed to deceive others, resulting in the victim su7ering a loss and/or the perpetrator achieving a gain. 4 4 For purposes of this guide, the authors developed this practical definition. The authors recognize that many other definitions of fraud exist,
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