Global Practice Guide: 
Internal Auditing and Fraud, 
3rd Edition

Addressing fraud risk is a shared responsibility for everyone, starting at the top and extending throughout the organization. Mitigating the risk of fraud can impact loss of assets, reduced efficiency, noncompliance with laws and regulations, and diminished reputation.

The purpose of this Global Guidance, updated to align with The IIA’s Global Internal Audit Standards^TM, is to increase the internal auditor’s awareness of fraud risk, including the role the internal audit function can play, and provide guidance on how to perform a fraud risk assessment at an organizational level.

This edition of “Internal Auditing and Fraud: Assessing Fraud Risk Governance and Management at the Organizational Level” supersedes the second edition issued in 2022 and all previous editions.

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