How Audit Leaders Should View Fraud

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home | News & Media | news archive | June-2021

How Audit Leaders Should View Fraud

The emerging global situation has changed how audit leaders should handle the possibility of fraud, writes Ookeditse Kamau. Kamau outlines how assessments are made based on the fraud diamond theory of specific elements that could influence a person: pressure, opportunity, rationalization and capability.

Read the full article: ISACA

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