In November 2014, the Anti-Fraud Collaboration released a report defining the roles of those in the financial reporting chain in order to deter and detect financial reporting fraud.
Roles are defined for the following holders of the financial supply chain:
- Board of Directors
- Audit Committees
- Internal Auditors
- External Auditors
For more information, please read the referenced article from the Journal of Accountancy, or contact Ed Elsner at (231) 726-5848 or email@example.com.