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Fraud is on the rise: step up to the challenge
Appendix and useful resources
1. Occupational Fraud 2022: A report to the nations, Association of Certified Fraud Examiners 2. Fraud crime trends: 2020-21 Annual Assessment, Action Fraud 3. Fraud and internal audit: Assurance over fraud controls fundamental to success, The Institute of Internal Auditors, April 2019 4. Position Paper: Internal audit and corrupt practices, Chartered Institute of Internal Auditors UK & Ireland 5. Technical Guidance: Fraud, Chartered Institute of Internal Auditors UK & Ireland (membership subscription required) 6. Technical Guidance: Auditing counter-fraud strategy, Chartered Institute of Internal Auditors UK & Ireland (membership subscription required) 7. Technical Guidance: Fraud risk assessment, Chartered Institute of Internal Auditors UK & Ireland (membership subscription required) 8. Internal audit’s role in fraud risk management, Kroll & The Institute of Internal Auditors, July 2020 9. Global Fraud and Risk Report 2021/22, Kroll &The Institute of Internal Auditors 10. The nature of fraud is changing, Deloitte 11. Protecting the perimeter: the rise of external fraud, PwC’s Global Economic Crime and Fraud Survey 2022 12. What is a fraud risk assessment? And why do I need one?, Audit Board, April 2021
