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To combat fraud, check accounting policies, internal controls

Tammy Whitehouse | March 17, 2017

In the continuing battle against fraud and restatements, a public company’s best allies are strong accounting policies and well-documented internal controls, according to conclusions reached at a workshop conducted by a group of accounting and auditing associations.

Dozens of leaders in the financial reporting supply chain, such as corporate executives, directors, auditors, audit committee members, and regulators attended workshops in 2016 organized by the Anti-Fraud Collaboration to compare notes on best practices for deterring fraud and improving financial reporting. The report offers a number...

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