The New Era of Regulatory Enforcement: A Comprehensive Guide for Raising the Bar to Manage Risk

Introduction

Richard H. Girgenti

In 2011, Tim Hedley and I, with the help of many highly experienced forensic professionals at KPMG, completed a book titled Managing the Risk of Fraud and Misconduct: Meeting the Challenges of a Global, Regulated, and Digital Environment.¹ The book was intended to serve as a practical primer on a variety of forms of corporate fraud and misconduct, providing a framework for an effective compliance program and a model for managing the risk of fraud and misconduct. It was written for a wide audience that included board members, C-level executives, managers, auditors, compliance professionals and others responsible for, and interested in, maintaining the integrity of an organization.

As we were completing the book, ...