Frodi e Corruzione

Mastering Risk

Documento messo a disposizione da ADFOR, in occasione dell'evento "FRAUD RISK MANAGEMENT: prevenire e gestire le frodi"

Occupational Fraud 2022: A Report to the Nations

Anche questa edizione conferma che laddove le aziende si siano dotate di strumenti e funzioni interne che gestiscono in maniera  proattiva questo rischio specifico, l’entità del danno e il numero dei casi subiti si riduce drasticamente. Ciò nonostante l’attenzione e la consapevolezza del fenomeno devono rimanere alte perché negli ultimi anni i casi di frode stanno raggiungendo livelli significativi con schemi sempre più complessi e un conseguente aumento delle perdite.

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

L’Internal Audit Foundation, in collaborazione con Kroll, ha emesso il nuovo rapporto di follow-up: “FRAUD AND THE PANDEMIC - Internal audit stepping up to the challenge”.Il documento, rispetto alla versione pre-pandemia di Fraud Risk Management, considerando i fattori che spingono più in alto i casi di frode (opportunità, razionalizzazione e pressione/incentivo), spiega come le circostanze pandemiche hanno rappresentato una tempesta perfetta in termini di probabilità che si verifichino frodi e che non vengano rilevate.

Internal Auditing and Fraud

This guide discusses fraud and provides general guidance to help internal auditors comply with professional standards. Because fraud negatively impacts organizations in many ways — financially, reputational, and through psychological and social implications — it is important for organizations to have a strong fraud program that includes awareness, prevention, and detection programs, as well as a fraud risk assessment process to identify risks within the organization. To help organizations and internal auditors combat fraud, the guide discusses:

• Fraud awareness (e.g., reasons and examples for fraud and potential fraud indicators).
• Fraud roles and responsibilities.
• Internal audit responsibilities during audit engagements (e.g., execution responsibilities and communicating with the board).
• Fraud risk assessment (e.g., identifying relevant fraud risk factors and mapping existing controls to potential fraud schemes and identifying gaps).
• Fraud prevention and detection.
• Fraud investigation.
• Forming an opinion on internal controls related to fraud.

The guide also includes reference material, questions to consider, and a fraud risk assessment template.
Applicability

This may be applicable to and useful for:

• Chief Audit Executives (CAEs).
• Boards.
• Executive and operating management.
• Other assurance providers (OAPs).
• Other professional regulatory bodies.

 

GTAG 13 - Fraud Prevention and Detection in an Automated World

As technology advances, so do schemes to commit fraud. Therefore, technology can not only be used to perpetrate fraud, but also to prevent and detect it. Using technology to implement real-time fraud prevention and detection programs will enable organizations to reduce the cost of fraud by lessening the time from which a fraud is committed to the time it is detected. Considering this, it is crucial that auditors stay ahead of fraudsters in their knowledge of technology and available tools. This GTAG focuses on IT related fraud risks and risk assessments and how the use of technology can help internal auditors and other key stakeholders within the organization address fraud and fraud risks.

Through a step-by-step process for auditing a fraud prevention program, an explanation of the various types of data analysis to use in detecting fraud, and a technology fraud risk assessment template, the GTAG aims to inform and provide guidance to chief audit executives and internal auditors on how to use technology to help prevent, detect, and respond to fraud. The GTAG also supplements The IIA’s practice guide, Internal Auditing and Fraud, and informs CAEs and internal auditors on how to use technology to help prevent, detect, and respond to fraud.

Le frodi tipiche del Settore Manifatturiero: come individuarle e prevederle

Documento presentato nel corso del workshop del 27 marzo e che vuole essere uno strumento per delineare le categorie e le tipologie di frodi tipiche del settore. Il documento, scaricabile gratuitamente per tutti i soci AIIA, è acquistabile in formato elettronico per tutti i non soci >>

THE INTERNAL AUDITOR’S ROLE IN THE PREVENTION OF FRAUD

 Paper redatto dall'ECIIA sulla corretta gestione dei rischi derivanti da casi di frode.

Auditing Anti-Bribery and Anti-Corruption Programs

Increasing globalization, legal complexities, and the potential for serious financial and reputational harm have made the risks of bribery and corruption, and audits of anti-bribery and anti-corruption programs, top corporate issues. Auditing anti-bribery and anti-corruption programs requires a team of auditors with collective skills, knowledge, and expertise in compliance, fraud, investigations, regulatory affairs, IT, finance, culture, and ethics.On the global front, the U.S. Foreign Corrupt Practices Act (FCPA) and the U.K. Bribery Act are examples of strict legal regulations, each with far-reaching international implications. And evolving anti-bribery and anticorruption legislation in China, Hong Kong, India, and other countries (see page 17) is further complicating the matter. Private and public sector organizations are increasing awareness of bribery and corruption exposures and fighting back through international accords, regional conventions, best practice guides, and information on perceptions and instances of bribery and corruption.