Featured content
New ICAEW Code of Ethics explained: impact of technology
Global Ethics Day: the right way to apply integrity
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 moreFraud risk factors in a financial statement audit
This 2022 webinar from the Audit and Assurance Faculty provides practical hints and tips when assessing and responding to the risk of fraud for small and medium sized audit firms
Read moreFraudulent financial reporting: the role of auditors
A 2020 ICAEW report argues that auditors play a significant role in detecting and preventing fraud and sets out recommendations for how to do this.
Read moreFraudulent financial reporting: fresh thinking
In this 2020 report, we look at ways in which the skills and insights of auditors can be brought to bear to maximise the likelihood of identifying fraudulent financial reporting.
Read more