The fraud curve can be treacherous. By applying the principles and practices in this book, along with professional skepticism and a questioning mind, internal auditors will know when to raise the red flag and what to do about it.
In Raise the Red Flag, author Lynn Fountain combines principles and theories of fraud prevention and detection with real-world scenarios and hands-on procedures. She provides audit teams with the tools, techniques, and protocols needed to solidify their role in fraud work.
- Fraud and the connection to the control environment
- Establishing a fraud-fighting methodology
- Conducting a fraud risk assessment
- Fraud evaluation versus fraud investigation
- Data analytics and digital fraud
Internal auditors must be ever vigilant when evaluating audit areas and an organization's overall corporate culture.