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2021 | OriginalPaper | Buchkapitel

Corporate Fraud Risk Management

verfasst von : Rasha Kassem

Erschienen in: Financial Risk Management and Modeling

Verlag: Springer International Publishing

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Abstract

This chapter broadly aims at discussing how organisations could effectively assess and manage the risk of corporate fraud. The chapter also clarifies the meaning, nature, and types of corporate fraud; explain the difference between risk assessment and risk management; and emphasise the importance of assessing and managing fraud risk.

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Fußnoten
3
ACFE. Tone at the top. Available at www.​acfe.​com
 
4
International Standard on Auditing (ISA 260): Communication with those charged with governance. Available at http://​www.​iasb.​org
 
5
ISA 200: Overall objectives of the independent auditor. Available at http://​www.​iasb.​org; ISA 240: The auditor’s responsibilities related to fraud in an audit of financial statements. Available at http://​www.​iasb.​org
 
6
SAS 99: Statement on Auditing Standards No. 99: Consideration of Fraud in a Financial Statement Audit. Available at http://​www.​aicpa.​org
 
7
ISA 250: Consideration of laws and regulations in an audit of financial statements. Available at http://​www.​iasb.​org
 
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Metadaten
Titel
Corporate Fraud Risk Management
verfasst von
Rasha Kassem
Copyright-Jahr
2021
DOI
https://doi.org/10.1007/978-3-030-66691-0_2