Key players in the fight against fraud
Fraud Risk Management Process : how to protect Organizations ?

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...