CAQ Video Library

For additional videos, please visit the CAQ channel on YouTube

The System of Investor Protection
 
This video introduces the members of the System of Investor Protection who make sure the financial reporting process protects investors’ interests. Learn more about how external auditors, audit committees, CFOs and internal auditors oversee the financial reporting process to give investors confidence in the financial information released by publicly traded companies.
 
 
The Financial Statement Audit
 
External auditors conduct audits of the financial statements released by public companies in their annual reports. This video demystifies the audit process to provide investors with an overview of how the external auditor conducts the financial statement audit to help ensure that companies’ financial statements are free of material misstatement due to error or fraud.
 
 
Main Street Investor Survey Interviews
 
On October 13, 2011, the CAQ sponsored an Investor Confidence Forum to spotlight the release of the 2011 Main Street Investor Survey. A series of “man on the street” interviews conducted with individual investors in September 2011 was played during the event. These interviews provide a view into individual investors’ confidence in the capital markets and their thoughts about the economy.
 
 
Deterring and Detecting Financial Reporting Fraud
 
CAQ Executive Director Cindy Fornelli and Governing Board member Michele Hooper discuss the CAQ’s anti-fraud initiative in “Deterring and Detecting Financial Reporting Fraud – A Platform for Action” and the findings of the CAQ’s anti-fraud report, including the conditions that lead to fraud and the themes that can mitigate those conditions.
 
 
The Case for Collaboration
 
In “The Case for Collaboration: Increasing Anti-Fraud Effectiveness Across the Financial Reporting Supply Chain,” Fornelli and Hooper discuss the CAQ’s anti-fraud collaborative partnership with Financial Executives International, the National Association of Corporate Directors and The Institute of Internal Auditors and discuss areas of future collaboration.