Fraud and the Pandemic: Internal Audit Stepping Up to the Challenge


In this follow-up report to Fraud Risk Management (2020), the Internal Audit Foundation and Kroll collected post-pandemic data and compared it to the original pre-pandemic results. The intent was to determine if internal audit’s ability to prevent, detect, and investigate fraud had changed, and identify lessons that can be learned and applied to fraud risk management today.

The Internal Audit Foundation and Kroll collaborated to produce a post-pandemic, follow-up report to their 2020, pre-pandemic Fraud Risk Management release. The need to compare the two sets of data (pre- and post-pandemic) became increasingly imperative as the pandemic moved well past the one-year mark. The main idea that the data supports is, “When it comes to the role of internal audit in fraud risk management, the pandemic acted as a catalyst for change, but it also created new challenges.” 

Considering the factors that drive instances of fraud higher (opportunity, rationalization, and pressure/incentive), the remarkable circumstances over the past two years have presented a perfect storm in terms of the likelihood of fraud occurring and going undetected. 

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