Fraud

Continuing the Conversation: A Blueprint to Managing Corporate Fraud Risk During a Pandemic

Harold Silverman, Managing Director of CAE Services at The IIA, chats with Nelson Luis, a Principal with EisnerAmper LLP's Forensic, Litigation and Valuation Services Practice, about a recently released publication he authored in collaboration with The IIA, the Internal Audit Foundation and FLAI (Fundación Latinoamericana de Auditores Internos) on the perfect fraud storm brewing as a result of the COVID-19 pandemic.

Featured Resources

Fraud Awareness and Investigation with Sample Documents

Responding to a Peer Request regarding fraud awareness and investigation campaigns, Audit Executive Center CAEs provided detailed feedback including sample templates and reports. Read the report.

https://dl.theiia.org/AECMember/Peer-Request-Fraud-Awareness-and-Investigation-with-Sample-Documents.pdf

Risks and Rewards of Investigating Fraud

Reasons to investigate a potential fraud are plentiful: findings from an external or internal audit, employee allegations of fraudulent conduct, vendor or customer complaints, and government subpoena, to name a few. In addition, performance reviews are a source of possible issues, as well as other anomalies discovered through data analysis. Learn more.

https://dl.theiia.org/AECMember/Risks-and-Rewards-of-Investigating-Fraud.pdf

Insider Threat Programs

By becoming aware of insider threats and the associated risks and by learning about insider threat programs, CAEs have a tremendous opportunity to add value by helping their organizations strengthen governance, risk management, and control processes. Read the Audit Guide.

https://na.theiia.org/standards-guidance/Member Documents/GTAG-Auditing-Insider-Threat-Programs.pdf

Additional Fraud resources are premium content for Audit Executive Center members only. Members, if you are not already signed in, please sign in to access the resources. Not a member? Learn more about the benefits of AEC membership.