- Resources for Case Study Discussion LeadersPublications Resources for Case Study Discussion Leaders Monday, April 11, 2016 The Anti-Fraud Collaboration has published the Hollate Manufacturing Case Study to help the financial reporting supply chain – audit committees, financial executives and internal and external auditors – engage in interactive discussions on stopping a fraud once it has been identified. To...April 11th, 2016
Case Study, Publications, Academics, Audit Committee, Auditors, Company Management, Anti-Fraud - Hollate Manufacturing Case StudyPublications Hollate Manufacturing Case Study Wednesday, March 27, 2013 Download PDF The Hollate Manufacturing Case Study examines a potential material fraud at a fictional manufacturing company to raise awareness of environments in which financial reporting fraud might flourish. The case study is accompanied by a discussion guide that provides a roadmap to help...March 23rd, 2016Case Study, Publications, Academics, Audit Committee, Auditors, Company Management, Anti-Fraud
- Carolina Wilderness Outfitters Case StudyPublications Carolina Wilderness Outfitters Case Study Tuesday, February 18, 2014 Download PDF The Carolina Wilderness Outfitters Case Study explores potential material fraud at a fictitious public company. The case can be used to facilitate a discussion about what steps to take when fraud is suspected in an organization. The case study also aims...March 23rd, 2016Case Study, Publications, Academics, Audit Committee, Auditors, Company Management, Anti-Fraud
- Audit Quality Indicators: Journey and Path AheadPublications Audit Quality Indicators: Journey and Path Ahead Tuesday, January 12, 2016 Download PDF Released in January 2016, Audit Quality Indicators: The Journey and Path Ahead provides insights from a global series of roundtable discussions with audit committee members and other stakeholders on a potential set of audit quality indicators (AQIs). This outreach,...March 22nd, 2016Publications, Audit Committee, Auditors, Audit Quality
- Enhancing the Audit Committee Report: A Call to ActionPublications Enhancing the Audit Committee Report: A Call to Action Wednesday, November 20, 2013 Download PDF A product of the Audit Committee Collaboration, Enhancing the Audit Committee Report: A Call to Action is built on the premise that those with a stake in our financial markets should understand and have confidence in the...March 18th, 2016Publications, Audit Committee
- Financial Restatement Trends in the United States: 2003-2012Publications Financial Restatement Trends in the United States: 2003-2012 Thursday, July 24, 2014 Download PDF This study, authored by Professor Susan Scholz of the University of Kansas, focuses on the decade following the implementation of the Sarbanes-Oxley Act of 2002. It examines developments in the number and seriousness of restatements over this period...March 16th, 2016Publications, Audit Committee, Auditors, Policymakers, Audit Quality
- Understanding Cybersecurity and the External AuditPublications Understanding Cybersecurity and the External Audit Tuesday, February 2, 2016 Download PDF U.S. public company auditors can play an important role regarding cybersecurity. This resource explains that role in two important contexts: the audits of financial statements and internal control over financial reporting (where applicable), and disclosures. Related Resources Publications Corporate decision-making: Why choose a...March 7th, 2016Publications, Audit Committee, Auditors, Company Management, Investors, Cybersecurity
- The Fraud-Resistant OrganizationPublications The Fraud-Resistant Organization Monday, November 17, 2014 Download PDF The Fraud-Resistant Organization: Tools, Traits, and Techniques to Deter and Detect Financial Reporting Fraud focuses on financial reporting fraud at publicly traded companies. The report provides information about the conditions that might make an organization more susceptible to fraud and describes how to...March 7th, 2016Publications, Audit Committee, Auditors, Global, Policymakers, Anti-Fraud
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