Inscrivez-vous ou connectez-vous pour rejoindre votre communauté professionnelle.
Fraud is any deliberate act of deception intended to achieve personal gain or cause financial loss to another party. It can take many forms, such as embezzlement, false financial reporting, bribery, kickbacks, and other forms of deception.
The external auditors are responsible for designing their audit procedures to identify and assess the risks of material misstatement due to fraud. However, their responsibility is limited to the financial statements and does not extend to preventing or detecting all frauds in the organization.
