The Association of Certified Fraud Examiners' (ACFE) ACFE Fraud Prevention Check-Up includes the concept of

collaboration between objective, independent fraud specialists and people within the organization who have extensive knowledge about its operations.

adequate audit reviews, prevention, and certification procedures.

training auditors to spot fraudsters through one-on-one interviews.

speaking with each member of the board of directors to ensure their level of involvement with the company is high.