As year-end rolls around, with all the attendant pressures of achieving a successful and timely close, dealing with earnings expectations, properly implementing new rules and standards issued by the FASB, IASB, SEC and PCAOB as applicable, and meeting CPE requirements, we thought it’s worth reminding our readers of the excellent article which appeared in the November
issue of Financial Executive magazine: Financial Reporting Fraud: Prevention Starts At The Top.
1 CPE is available to those who register in FEI's CPE Center, read the article, and take the related quiz in the online CPE center. A separate fraud literacy quiz (not related to the article or CPE) is also available for a quick check of anti-fraud knowledge. Read more about these anti-fraud projects, part of an initiative of the Center for Audit Quality (CAQ), Financial Executives International (FEI), the Institute of Internal Auditors (IIA), and the National Association of Corporate Directors (NACD), here.