Implementing the 2023 COSO Fraud Risk Management Guide

Ms. Johnigan is a CPA, Certified in Financial Forensics, and a Certified Fraud Examiner. She is a principal author of the Committee of Sponsoring Organizations of the Treadway Commission’s (COSO) Fraud Risk Management Guide and was co-chair of the Fraud Risk Management Update Task Force for its recently published Second Edition. The Guide is intended to serve as best practices guidance for organizations when implementing the COSO fraud risk assessment principle. In addition, she currently serves as an Editorial Advisor to the Journal of Accountancy and previously served a four-year term as a member of the Auditing Standards Board of the American Institute of CPAs (AICPA).

Ms. Johnigan has been engaged by public companies in civil litigation involving internal controls, disclosures, fraud and accounting issues in SEC filings. Engagements by accounting firms have included the application of auditing standards and accounting principles to a wide variety of issues, including internal controls, allowance for loan losses, related party transactions, financial instruments, revenue recognition and detection of fraud. She has also been engaged by the Department of Justice and the Securities and Exchange Commission. Ms. Johnigan is a former audit partner with EY, where she served as the National Office Chair of both the Thrift Industry Group and Real Estate Industry Group, and Co-Chair of the Financial Services Group. She previously was chair of the AICPA Forensic & Litigation Services Committee and served on the AICPA Council and the AICPA Forensic and Valuation Services Executive Committee.