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I just need a summary of these articles and what you learn in regards to fraud. The Association of Certified Fraud Examiners (ACFE), Institute of Internal Auditors (IIA) and the American Institute of CPAs (AICPA) jointly published an 80 page document, Managing the Business Risk of Fraud: A Practical Guide. Return to this document to organize your foundation knowledge on Fraud Detection and Deterrence, focusing on pages 41 - 80 http://www.acfe.com/uploadedFiles/ACFE_Website/Content/documents/managing-businessrisk.pdf Learning about \" Building a Robust Fraud Prevention Program\" through a company example as reported in a Fraud Magazine article http://www.fraud-magazine.com/article.aspx?id=501 We cannot prevent fraud. Our goal is to deter and detect fraud. However continue building your fraud foundation knowledge by learning about the process of a Fraud Prevention Checkup, a pdf to download and review at http://www.acfe.com/fraud-prevention-checkup.aspx The Institute of Internal Auditors (IIA) serve as a resource for professionals concerned with Fraud Detection and Deterrence. Learn more by reading the web page https:/a.theiia.org/standards-guidance/topics/Pages/Fraud.aspx The IIA supports the Anti . Learn more about this organization by access the web page http://antifraudcollaboration.org/about/ The Tone at the Top and Corporate Culture are key components of fraud detection and deterrence for any organization. Learn more by reading the materials at the web page http://antifraudcollaboration.org/priorities/corporate-culture/ The Institute of Internal Auditors (IIA) publishes a newsletter titled \"Tone at the Top\". Although some organizations are large enough to support the position of Internal Auditor the need for objective control and evaluation must be considered for all entities regardless of size. Learn more by reading https:/a.theiia.org/periodicals/Public%20Documents/TaT-February-2016.pdf