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Audit and Fraud

Fraud can occur in many parts of the financial sector and auditors play a vital role in identifying it. We explore some of the challenges they face, ways auditors can recognise and address fraud, and resources available when doing so.

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Article

The role of the internal auditor in addressing fraud risk

Fraud losses are costing the UK economy tens of billions every year. Where do internal auditors sit within organisations’ efforts to provide contingencies?
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Article

Why red flags that suggest material fraud are so hard to spot

  • Article
  • 13 Jan 2023
  • ICAEW Insights
Fraud can be somewhat of a grey area, but there are situations that auditors should scrutinise in particular.
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Article

How personal culture and faith could inform professional judgement

  • Article
  • 17 Jan 2023
  • ICAEW Insights
A new book outlines the role that personal ethics, background and traditions can play in shaping professional ethics in finance and accountancy.
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