Recommended Anti-Fraud Program Resources9: •  BDO Consulting’s Fraud Prevention Program includes the following elements designed to assist management and audit committees in the prevention, detection and remediation of fraud: – Fraud risk assessment – Fraud education – Ethics awareness and education – Background investigations – Mechanisms for reporting and investigating fraud – Board and audit committee oversight For further information on how BDO Consulting can assist your company in forming an effective anti-fraud program, please visit: http://www. bdoconsulting.com/services/fraud-prevention-consulting.aspx •  BDO’s Ac’senseSM program includes several CPE-worthy webinars/self-study courses on the topics of ethics (e.g., Ethics and the Corporate Board) and fraud within the Focus on Fraud Series: – Internal Investigations (2010) – Focus on Fraud: Lessons Learned (2010) – Focus on Fraud: Fraud and Misconduct in the Corporate World (2009) – Focus on Fraud: The Series Continues (2009) For further information and access to archived courses, visit: http://www.bdo.com./acsense/archive.aspx The CAQ’s anti-fraud initiative site is available at: http://www.thecaq.org/Anti-FraudInitiative/index.htm. As part of this initiative, consider the CAQ’s 2010 report “Deterring and Detecting Financial Reporting Fraud – A Platform for Action,” which focuses on financial reporting fraud at publiclytraded companies of all sizes and is available at: http://www.thecaq.org/Anti-FraudInitiative/CAQAnti-FraudReport.pdf. Association of Certified Fraud Examiners’ (ACFE) Fraud Resources available at: http://www.acfe.com/resources/resources.asp The AICPA Anti-Fraud and Corporate Responsibility Center provides various tools and information to professionals in combating fraud available within: http://www.aicpa.org AICPA Fraud and Forensics publications – while aimed at CPAs, these resources may provide additional guidance useful to management and audit committees and are available at: http://www.aicpa.org/Publications/Fraud/Pages/Fraud.aspx 9 At the time of release of this practice aid, the PCAOB has announced that it is in the process of establishing the Financial Reporting Fraud Resource Center to facilitate the prevention and detection of financial reporting fraud. Its primary objectives will be to maintain and develop information related to financial reporting fraud, which can arise from a broad array of factors, including accounting and disclosure, auditing, corporate governance, insider trading, executive compensation, economic and other environmental circumstances, among other things. The Center will publish public reports on risks, and assist in developing educational materials, related to financial reporting fraud. Material discussed in this guide and related practice aids is meant to provide general information and should not be acted upon without first obtaining professional advice appropriately tailored to your individual circumstances. © 2010 BDO USA, LLP.

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