Fraud Risk Management Guide |
 | (en anglais seulement)
Issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO), this Fraud Risk Management Guide recommends ways in which governing boards, senior management, staff at all levels, and internal auditors can deter fraud in their organization.
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This guide provides implementation guidance that defines principles and points of focus for fraud risk management and describes how organizations of various sizes and types can establish their own fraud risk management program.
This guide is intended to be supportive of and consistent with the 2013 COSO framework and can serve as best practices guidance for organizations to follow in performing a fraud risk assessment. ISBN: 978-1-94354-694-7 |
