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Cyber Frauds have been on a rising trend and Internal Audit as key players in the review and recommendation of internal controls, should appear to be relevant in try to curb the crime. What is the best way Internal Audit can position itself to maintain its relevancy?
With increasing cyber frauds , Internal Audit function have to identify and assess the potential risks of cyber fraud , as well assess the existed and required controls to mitigate such potential risk , transfer to audit committee a fair picture along with recommendations for best actions could be taken to protect company from such risk