CBOK report: Responding to Fraud Risk

Exploring Where Internal Auditing Stands

New Global Internal Audit Common Body of Knowledge (CBOK) report.

Fraud risk is a reality that every organization faces today. Recent, high-profile cases of fraud have captured media attention and the scrutiny of regulators worldwide. When a serious fraud occurs in an organization, the company’s reputation can be badly damaged, and there is usually a sudden realignment of stakeholder priorities. It is then when we often hear the question, “Where were the internal auditors?”

Responding to Fraud Risk: Exploring Where Internal Auditing Stands offers a current global analysis of the importance of fraud risk to internal audit and its stakeholders, the degree of responsibility internal audit has for fraud prevention and detection, and perceptions of internal audit capabilities in responding to fraud risk. Findings are based on the CBOK 2015 Global Internal Audit Practitioner Survey, the largest survey of internal auditors in the world, as well as extensive interviews with internal audit leaders in multiple regions.

Internal auditors can use this report to educate stakeholders, define how internal audit can support the organization’s anti-fraud efforts, and build the capabilities of the internal audit team. The report concludes with five key ways chief audit executives (CAEs) can improve their approach to fraud risk in their organizations.

Download the CBOK report: Responding to Fraud Risk

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