Protecting Enterprise Value Through Your Anti-Fraud Program

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The Bulletin: Volume 2, Issue 9 - How to Evaluate and Improve Your Anti-Fraud Program: A Guide for Management and Audit Committees

Simply stated, an anti-fraud program is a group of policies and procedures, backed by senior management, which fosters ethical and responsible business behavior. A company’s anti-fraud program is an integral part of its corporate governance process and is fundamental to protecting enterprise value and preserving the reliability of public reporting.

What is an anti-fraud program? How should companies evaluate their anti-fraud programs? In this issue, we will answer these and other questions. We will also provide observations and recommendations for management and audit committees to consider when evaluating their anti-fraud program.

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