Welcome to Scribd, the world's digital library. Read, publish, and share books and documents. See more
Standard view
Full view
of .
Save to My Library
Look up keyword or section
Like this

Table Of Contents

1.2 The scale of the problem
1.3 Which businesses are affected?
1.4 Why do people commit fraud?
Figure 2 The fraud triangle
1.5 Who commits fraud?
1.6 Summary
2 Risk management – an overview
2.2 Corporate governance
2.1 What is risk management?
2.3 The risk management cycle
2.4 Establish a risk management group and set goals
2.5 Identify risk areas
2.6 Understand and assess the scale of risk
2.7 Develop a risk response strategy
2.8 Implement the strategy and allocate responsibilities
2.10 Review and refine and do it again
2.11 Information for decision making
2.9 Implement and monitor suggested controls
2.12 Summary
Fraud prevention
3 Fraud prevention
3.1 A strategy to combat fraud
3.2 Developing a sound ethical culture
Figure 5 Ethics advice/services provided
3.3 Sound internal control systems
3.4 Summary
4 Fraud detection
Figure 6 Methods of fraud detection
4.1 Detection methods
4.2 Indicators and warnings
4.3 Tools and techniques
4.4 Summary
5 Responding to fraud
5.1 Purpose of the fraud response plan
5.2 Corporate policy
5.3 Definition of fraud
5.4 Roles and responsibilities
5.5 The response
5.6 The investigation
5.8 Follow-up action
5.7 Organisation’s objectives with respect to dealing with fraud
5.9 Summary
Appendix 1 Fraud and the law
Appendix 2 Examples of common types of internal fraud
Appendix 3 Example of a risk analysis
Appendix 4 A sample fraud policy
Appendix 5 Sample whistleblowing policy
Appendix 6 Examples of fraud indicators, risks and controls
Appendix 7 A 16 step fraud prevention plan
Appendix 8 Outline fraud response plan
Appendix 9 Example of a fraud response plan
Appendix 10 References and further reading
Appendix 11 Listed abbreviations
0 of .
Results for:
No results containing your search query
P. 1
13432264 Fraud and Risk Management Guide From CIMA

13432264 Fraud and Risk Management Guide From CIMA

Ratings: (0)|Views: 51 |Likes:
Published by h1says

More info:

Published by: h1says on Aug 10, 2010
Copyright:Attribution Non-commercial


Read on Scribd mobile: iPhone, iPad and Android.
download as PDF, TXT or read online from Scribd
See more
See less





You're Reading a Free Preview
Pages 5 to 7 are not shown in this preview.
You're Reading a Free Preview
Pages 12 to 82 are not shown in this preview.

Activity (14)

You've already reviewed this. Edit your review.
1 hundred reads
BWETA liked this
BWETA liked this
e_Nomad liked this
Birendra Singh liked this
Oxony20 liked this
Oxony20 liked this
Markafc liked this
jatlay liked this

You're Reading a Free Preview

/*********** DO NOT ALTER ANYTHING BELOW THIS LINE ! ************/ var s_code=s.t();if(s_code)document.write(s_code)//-->