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

White Papers

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

This white paper examines the internal auditor’s role in assessing and responding to fraud risk, with practical...

All Things Internal Audit

The Heartbreaking Fraud

A fictionalized fraud podcast story showing how misplaced trust and weak controls led to financial loss and...

All Things Internal Audit

AI Ethics in Internal Audit

In this episode of the All Things Internal Audit podcast, experts explore ethical challenges of artificial...

Tone at the Top

The Evolving Risk Landscape for 2026

Boards should focus on rising geopolitical and digital risks.

Guidance

Auditing Insider Threat Programs

Updated guidance aligned with the Global Internal Audit Standards.

Guidance

Insider Threat Leading Practices

Helps auditors prepare an audit program for insider threats.

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.

Fraud Resources

Learn about IIA programs and partners.