Anti-Fraud Collaboration:
Skepticism in Practice

“Skepticism in Practice,” a new report by the Anti-Fraud Collaboration, a cooperative dedicated to advancing the discussion of critical anti-fraud efforts and integrity in financial reporting, explores the importance of more critically assessing the potential for fraud and examining some of the biases that can leave organizations blind to deceptive activities. A healthy dose of skepticism is key.

About the Anti-Fraud Collaboration

The Anti-Fraud Collaboration is dedicated to advancing the discussion of critical anti-fraud efforts through the development of thought leadership, awareness programs, educational opportunities, and other related resources focused on enhancing the effectiveness of financial fraud risk management. The collaboration represents the combined efforts of the Center for Audit Quality, Financial Executives International, the National Association of Corporate Directors, and The Institute of Internal Auditors, organizations that actively engage in efforts to mitigate the risks of financial reporting fraud.