The Role of the Internal Auditor: Assessing and Responding to Fraud Risk

White Paper | April 2026

“The Role of the Internal Auditor: Assessing and Responding to Fraud Risk,” an IIA paper in collaboration with the Anti-Fraud Collaboration, examines the internal auditor’s responsibilities in addressing this persistent and evolving risk, as defined by the Global Internal Audit Standards, and highlights practical considerations for executing that role effectively.

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