文档介绍：Managing the Business Risk of FraudA Practical Guide
Managing SPONSORED BY:The Institute of Internal Auditorsthe Business The American Institute of Certified Public AccountantsRisk of Fraud: Association of Certified Fraud ExaminersA Practical Guide1
FROM THE ANIZATIONS:The Institute of Internal AuditorsDavid A. Richards, CIA, CPAPresident 6>and Project ManagerThe American Institute of Certified Public AccountantsBarry C. Melancon, CPA President and CEO Association of Certified Fraud ExaminersJames D. Ratley, CFEPresidentThe views expressed in this document are for guidance purposes only and are not binding anizations. Organizations should design and implement policies and procedures that best suit them. The IIA, AICPA, and ACFE shall not be responsible anizations failing to establish policies and procedures that best suit their needs. This guide is intended to be applicable globally but heavily references practices in the United States and, where available, provides references to information from other countries, as well. We anticipate further references will be included in future
TEAM MEMBERS:Toby . Bishop, CPA, CFE, FCAJohn D. Gill, JD, CFEDirector, Deloitte Forensic CenterResearch DirectorDeloitte Financial Advisory Services LLPAssociation of Certified Fraud ExaminersCorey Anne Bloom, CA, CA??IFA, CFESandra K. Johnigan, CPA, CFESenior Associate, Dispute Resolution and Financial Johnigan, . Investigation Services RSM Richter Inc. Thomas M. Miller, CPA\ABV, CFE, PITechnical Manager, Forensic and Valuation ServicesJoseph V. Carcello, ., CIA, CPA, CMAAICPADirector of Research, Corporate Governance CenterErnst & Young ProfessorLynn Morley, CIA, CGAUniversity of TennesseeMorley Consulting & Training Services L. Cotton, CPA, CFE, CGFMThomas Sanglier ChairmanPartner Cotton & Company LLPErnst & Young LLP Holly Daniels, CIA, CISAJeffrey SteinhoffTechnical Director, Standards and GuidanceManaging Director, Financial Manageme