Incorporating Fraud Risk Assessment Into Performance Audits
This session will present a specific fraud risk assessment framework that can be used in performance audits. This approach will provide the auditor with tools to ensure that they have identified and analyzed areas in the audited organization vulnerable to fraud even when the scope of the audit is broader than fraud. Specific performance audit examples will be presented on how this approach has been used.
Fred Brousseau, Principal, Harvey M. Rose Associates, LLC
Presentation available here.