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Fraud can occur in many parts of the financial sector and auditors play a vital role in identifying it. We explore some of the challenges they face, ways auditors can recognise and address fraud, and resources available when doing so.
In anticipation of long-awaited government proposals to reform audit and corporate governance, auditors are adopting new technologies to help detect and prevent 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.
Fraud should concern everyone in a business, but the ultimate responsibility for fraud prevention lies with management. It’s why good governance matters.
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?
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.
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.
‘Restoring trust in audit and corporate governance’ is the BEIS white paper that sets out proposals on strengthening the UK’s corporate governance framework and the way companies are audited. Read ICAEW’s views on the consultation, explore what restoring trust means, and share information on the reform agenda.
An internationally recognised network of professionals focused on keeping ahead of the changes to the audit and assurance landscape.
In these articles and videos, we explore the latest trends and perspectives on economic crime from around the world, and look at how chartered accountants can help prevent it happening.
The Institute of Chartered Accountants in England and Wales, incorporated by Royal Charter RC000246 with registered office at Chartered Accountants’ Hall, Moorgate Place, London EC2R 6EA
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