The original guide to good practice was based on the
work of CIMA’s Fraud and Risk Management Working
Group that was established as part of the Institute’s
response to the problem of fraud. Since the publication
of the original guide, we have continued to see high
profi le accounting scandals and unacceptable levels of
fraudulent behaviour. This second edition of the guide
includes updates to refl ect the many changes in the
legal environment and governance agenda in recent
years, aimed at tackling the ongoing problem of fraud.