“Managing the Business Risk of Fraud: A Practical Guide,” Institute of Internal Auditors

The Institute of Internal Auditors (IIA) provides a guide that outlines five key principles of fraud risk management in Managing the Business Risk of Fraud: A Practical Guide.

This guidance […] recommends ways in which boards, senior management, and internal auditors can fight corporate fraud. The report is the result of two years of work from a dedicated task force of more than 20 experts in the field of fraud risk identification, mitigation, and investigation. It was released by The IIA, along with the Association of Certified Fraud Examiners (ACFE) and the American Institute of Certified Public Accountants (AICPA).​

Please note, this PDF link is located at the bottom of the page.