Fraud

Acumen in controls and assurance of fraud prevention is a critical skill set. Stay on top of emerging risks and leading practices.

The ever-evolving world of cyber and AI continues to expand fraud, so understanding the nuances and trends, along with the basics of controls and assurance in fraud prevention, is critical for internal audit.

Fraud Resources

Guidance

Insider Threat Leading Practices

Helps auditors prepare an audit program for insider threats.

Guidance

Auditing Insider Threat Programs

Updated guidance aligned with the Global Internal Audit Standards.

All Things Internal Audit

Fraud Podcast: The Fall of the Trusted Leader

How trust and power masked a bank fraud.

All Things Internal Audit

Deepfakes and AI Fraud Risks for Internal Auditors

Deepfakes reshape fraud, trust, and audit controls.

Getting Started With

Fraud Analytics

Learn to use data to uncover hidden fraud risks.

All Things Internal Audit

Fraud Psychology

Understanding the human behaviors, pressures, and trust dynamics that drive fraud.

Tone at the Top

Organizational Behavior’s Impact on Success

IIA Highlights the Importance of Organizational Behavior

All Things Internal Audit

Fraud Podcast: Beer Below Deck

A morale-boosting tradition becomes a costly cover-up.

Resource

Combatting fraud in a perfect storm

This report serves as both a call to action and a practical guide across professions.

Tone at the Top

The Board’s Lens on Chief Audit Executive Performance

Board Oversight and CAE Performance

Tone at the Top

Workplace Evolution, Cultural Impact

Workplace Evolution and Cultural Impact.

All Things Internal Audit

Fraud Podcast: The Out of Control Controller

In this episode, an auditor uncovers a $250,000 embezzlement by a trusted controller, revealing years of fraud...

Fraud Resources

Learn about IIA programs and partners.