Board Roles and Responsibilities for Fraud Risk Management | FVS Eye on Fraud

Boards play a critical role in fraud risk oversight, but effective governance requires more than management assurances. This issue of FVS Eye on Fraud explores how directors can strengthen oversight through an "eyes in, fingers out" approach by maintaining independence, seeking evidence, and asking the right questions before misconduct or loss occurs.

The report examines the board's role in overseeing fraud risk and highlights the importance of organizational candor, effective information flow, and emerging threats such as AI-enabled fraud. Download the full report to learn practical approaches for enhancing fraud risk governance and strengthening oversight in today's evolving risk environment.