Leading Edge Practices in Fraud Risk Governance （前沿实践欺诈风险治理）.pdfVIP

Leading Edge Practices in Fraud Risk Governance Higher Education University of California – Office of the President Pamela Verick, Director Investigations Fraud Risk Management December 4, 2014 Today’s Learning Objectives  What‘s in focus for Boards and Senior Management  Discuss concept of organizational “fraud philosophy”  Understand roles and responsibilities for fraud risk management  Communicate key components of fraud control policy  COSO 2013 – Principle 8 1 © 2014 Protiviti Inc. An Equal Opportunity Employer. CONFIDENTIAL: This document is