Co-published by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) and the Association of Certified Fraud Examiners (ACFE), the Fraud Risk Management Guide provides direction for creating a comprehensive program to manage fraud risks within an organization. The first edition of the Fraud Risk Management Guide was published in 2016, building on the COSO 2013 Internal Controls—Integrated Framework, which outlined 17 principles associated with five internal control components. This resource provided guidance for designing and implementing systems of internal control and defined requirements for effective internal control.