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Skepticism in Practice

Skepticism in Practice by the Anti-Fraud Collaboration

“Skepticism in Practice,” a new report by the Anti-Fraud Collaboration, a cooperative dedicated to enhancing the effectiveness of financial fraud risk management, explores the importance of more critically assessing the potential for fraud and examining some of the biases that can leave organizations blind to deceptive activities. A healthy dose of skepticism is key.

As individuals assess information, their conclusions and decisions are inevitably subject to their own unique background and biases. The process may be unconscious, unintentional, and naturally instinctive, but members of the financial reporting supply chain should be aware of their biases and the potential hindrance they can have on their ability to exercise skepticism, and work toward mitigating them. 

“Oftentimes, we view the activities of others through the lens of our own experiences and biases,” said Richard F. Chambers, CIA, QIAL, CGAP, CCSA, CRMA, President and CEO of The Institute of Internal Auditors (IIA), sponsor of this white paper. “As a result, we may not recognize the potential these biases have in our ability to fully consider those activities and identify potential problems. That’s where skepticism comes in. It allows us to avoid being blindsided, and to not simply accept certain practices as appropriate. Importantly, skepticism helps us to root out fraud.” ... >>>

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