Featured content
Understanding the mindset of fraud
Why do good people do bad things?
Why red flags that suggest material fraud are so hard to spot
How personal culture and faith could inform professional judgement
Using audit technology to address fraud
In anticipation of long-awaited government proposals to reform audit and corporate governance, auditors are adopting new technologies to help detect and prevent fraud.
Read moreHow can charities combat fundraising fraud?
A pernicious and disheartening crime, fundraising fraud poses a threat to the entire charity sector. Here, experts provide their thoughts on how to manage the relevant risks.
Read moreHow to develop better governance around fraud prevention
Fraud should concern everyone in a business, but the ultimate responsibility for fraud prevention lies with management. It’s why good governance matters.
Read moreHow can auditors define material fraud?
Assessing materiality with regards to fraud is a more nuanced process than it is sometimes represented. So how do auditors interpret it for a given audit and how should it be treated within standards and regulation?
Read moreHow auditors can effectively challenge management
Challenging management has been a focus for auditors in recent years. Personal curiosity, an understanding of human nature and a supportive firm culture is critical for making it work.
Read moreHow businesses approach fraud risk: the audit committee view
What are the key factors behind the emergence of fraud risks and how should organisations ensure their controls are fit for purpose? Two experienced audit committee chairs provide their thoughts.
Read more