Fraud Risk Management
Certificate Program
COSO Fraud Risk Management Certificate Program
​​​​In 2025, The Committee of Sponsoring Organizations of the Treadway Commission (COSO), in collaboration with the Association of Certified Fraud Examiners (ACFE), is pleased to introduce the COSO Fraud Risk Management Certificate program. This new certification, offered through the Institute of Internal Auditors (IIA), and the Institute of Management Accountants (IMA) in addition to the ACFE, is designed to help professionals enhance their expertise in fraud risk management.
The certificate program builds on the Fraud Risk Management Guide (FRMG), originally released in 2016 and expanded in 2023, to provide a more comprehensive approach to identifying, assessing and mitigating fraud risks. The second edition of the guide outlines five key principles organizations should follow to establish an effective fraud risk management program.
The COSO Fraud Risk Management Certificate equips participants with the skills needed to implement a robust fraud risk management framework based on COSO principles. The program includes self-paced learning modules, and a certifying exam. Upon successful completion, participants will earn an official COSO Fraud Risk Guide Certificate and Digital Badge, demonstrating their proficiency in fraud deterrence and management.
