4. Key players in the fight against fraud

4.1 Actors within the organization

• Corporate management

  It must establish a fraud management strategy, and define whether this risk is a priority to be controlled.

• Risk management and internal control functions

  This function must play an active role in managing the risk of fraud, and in monitoring and coordinating the other parties involved in the process. Internal control carries out controls designed to detect and prevent the occurrence of fraud.

• Internal audit and investigation function...