In 2020, the Association of Certified Fraud Examiners (ACFE), in partnership with Grant Thornton, released the
Anti-Fraud Playbook (Playbook), which provided easy-to-use, actionable guidance to help you fight fraud at your
organization. The Playbook drew on insights from the first edition of the Fraud Risk Management Guide, issued by
the ACFE and Committee of Sponsoring Organizations of the Treadway Commission (COSO) in 2016 (2016 Guide).
In turn, the comprehensive Fraud Risk Management Guide, Second Edition
was published by the ACFE and COSO in 2023 (2023 Guide), which updated the 2016 Guide to account for this
changing landscape and to further align it to the COSO Internal Control Framework. More recently, artificial
intelligence (AI) tools have become more widely available, which have intensified the speed and complexity of
fraudulent activity, while also offering organizations powerful new capabilities to detect and prevent it.
Designed to align with the 2023 Guide, the intention behind the Blueprint is to help organizations build, mature, or
enhance their FRM programs, as well as refresh the actionable guidance in the Playbook to reflect the changing
fraud risk landscape.