Actualiteit

This new report, “Building a Best-In-Class Whistleblower Hotline Program,” by The IIA and ACFE identifies key elements of a best-in-class whistleblower hotline program, especially as it pertains to fraud detection. The report includes practical, data-driven guidance on how internal audit leaders, anti-fraud professionals, and others can most effectively manage and support these programs within their organizations.  The report: Provides benchmarking data for hotline programs at organizations around the world. Evaluates the factors that contribute to the effectiveness of whistleblower hotline programs. Explores the reasons organizations do not have a hotline program, as well as regional differences in hotline programs. Infographic: The ACFE and The IIA collaborated on a study to identify key elements of a best-in-class whistleblower hotline program, especially as it pertains to fraud detection. How does your Whistleblower Program Measure Up? Less than half (44%) of organizations train managers and supervisors on how to avoid, recognize, and respond to potential retaliation against whistleblowers.  Download the infographic now for key study findings.

The Fraud Risk Management Guide: 2nd Edition offers a blueprint for helping organizations establish an overall Fraud Risk Management Program. An update to the original version released in 2016, the 2nd Edition addresses more recent anti-fraud developments, revises terminology, and adds important information related to technology developments - specifically data analytics. It is intended to give organizations of all sizes across all industries the information necessary to design a plan specific to the risks for that entity. There is no “one size fits all approach” to managing fraud risk. But with the right approach, an organization can create a custom-fitted program tailored to its specific needs.????  

This Global Perspectives & Insights examines fraud threats and opportunities in the current risk landscape, from lingering challenges associated with the waning COVID-19 pandemic to threats associated with the cryptosphere to developing new partners in the battle against fraud.  Part 1: Fraud in the Cryptosphere Part 2: Internal Auditors and Fraud Examiners: A Valuable Partnership Part 3: The Hangover: Fraud in the Post-COVID Era

This GTAG helps internal auditors understand insider threats and related risks by providing an overview of common dangers, key risks, and potential impacts. Additionally, the guide defines key terms in the insider threat universe, and presents security frameworks, techniques, considerations, and resources that can help during the planning and execution of audit engagements. By becoming aware of insider threats and the associated risks and by learning about insider threat programs, internal auditors have a tremendous opportunity to add value by helping their organizations strengthen governance, risk management, and control processes. Topics include: How to better understand insider threats and guidance for practical audit considerations. Ways to assess and prioritize insider threats in audit planning. How to increase collaboration with management. Ways to champion the communication of insider threats to management and the board. You can find part 2 here. You can find part 3 here.  This is for members only. To access it and other valuable resources, become a member today.

For the better part of two years, COVID-19 caused disruptions across the board, ranging from the way that people worked, where they worked, how their organizations dealt with suppliers and supply chain issues, and how they handled significant concerns, such as maintaining internal controls and detecting and preventing fraud Today, the world breathes easier as the worst of the pandemic slowly fades into history, but even still, one should not assume that the risks associated with COVID-19 are no longer a concern. Indeed, organizations that make that assumption could be making a grave mistake. This Global Knowledge Brief, the third in a three-part fraud series from The Institute of Internal Auditors (IIA), examines various pandemic-related fraud factors identified in the 2022 ACFE Report to the Nations, how they may impact organizations, and internal audit’s role in organizational efforts to mitigate those fraud risk factors.  You can find part 1 here. You can find part 2 here. This is for members only. To access it and other valuable resources, become a member today.