The COSO/ACFE “Fraud Risk Management Guide” published 2016 is the global benchmark for investigators performing fraud risk assessments. In this episode, I interview one of the Guide’s principal authors, David L. Cotton (CPA, CFE, CGFM). David describes the key elements of a successful fraud risk assessment and outlines the Guide’s current structure. He also announces the upcoming publication of the Guide’s 2022 update and describes some of the added elements, including a massive expansion of the Guide’s popular online (free) tool.
Fraud Risk Management Guide here
Fraud Risk Management Guide’s online tools here
Direct support for this podcast comes from Nemexis GmbH (Berlin, Germany), a corporate crime investigations company specialized on Central and Eastern Europe.
Your host is Paul Milata, CFE, PhD.
Views expressed by podcast guests are their own and not the view of The Grand Fraud Podcast, Paul Milata or Nemexis GmbH.
