If you work in an organization with more than 20 people, I can almost guarantee fraud is occurring in your organization. Fraud and abuse occur in practically every organization; and, although it is not the auditor’s primary responsibility to detect fraud, many of our stakeholder expect it of auditors.
In today’s business environment, it is even more important that we approach fraud in an informed and educated way. There have been changes in the area of fraud, that I want to share with you, related to the use of technology and the profile of a fraudster.
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