As part of its fraud prevention program, the American Institute of CPAs has expanded its portfolio of resources for audit committees with new guides on understanding management override of internal controls and issues related to whistleblowers.
The free guides, "Management Override of Internal Controls: The Achilles' Heel of Fraud Prevention - The Audit Committee and Oversight of Financial Reporting," and "Anonymous Submission of Suspected Wrongdoing (Whistleblowers) - Issues for Audit Committees to Consider," are available on the Audit Committee Effectiveness Center page of the AICPA Web site at www.aicpa.org/audcommctr.
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