Vaktechnische Publicaties

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.

A premier source of data for internal audit leaders, the 2023 North American Pulse of Internal Audit report provides insights about internal audit budgets, staff, audit plans, risks, and more. This year’s report also features all-new data about audit frequency for key risk areas. Internal audit leaders can use this benchmarking report year-round as they plan and manage their internal audit activities. Learn about how internal audit functions are faring and continuing to evolve in key areas: Around 7 in 10 Pulse respondents say they audit high-risk areas such as cybersecurity and IT annually or continuously. Respondents reported that some areas are audited regularly, but not every year, particularly third-party relationships, ERM, and governance and culture. More than 8 in 10 respondents integrate fraud and IT considerations in audits generally. What’s more between 61% and 66% integrate cybersecurity, governance and culture, and third-part relationships into audits generally. The data reflect how audit leaders are effectively addressing critical risk areas even when they cannot dedicate a significant percentage of audit plans to them. On the staffing side, the post-COVID 19 recovery is showing steady improvements and appears to be on track to match the three-year recovery after the 2008 global financial crisis. The IIA produces the Pulse of Internal Audit report to provide internal audit leaders with a benchmarking tool that they can reference throughout the year as they plan and manage their internal audit functions. The Pulse report is designed to share with peers, audit committees, and executive management.