DOC: FRAUD RISK MANAGEMENT GUIDE


All organizations are subject to fraud risks. It is impossible to eliminate all fraud in all organizations. However, implementation of the principles in this guide will maximize the likelihood that fraud will be prevented or detected in a timely manner and will create a strong fraud deterrence ef fect.... Document/File: .pdf, filesize: n/a. Filetype: pdf. Filename: fraud-risk-management-guide. Title: Fraud Risk Management Guide. 2014.

 

File Info:

  • Filesize: N/A
  • Source: coso_dot_org
  •   Date Archived: 2017-05-26
  •   Author: N/A
 
 
 
 
 

Related Files:

 

  RISK MANAGEMENT AND CORPORATE GOVERNANCE

... RISK MANAGEMENT FAILURES AT MAJOR CORPORATIONS HAVE CAPTURED THE HEADLINES FOR MANY YEARS, PRIMARILY IN THE FINANCIAL SECTOR, BUT IN OTHER SECTORS AS WELL, AND HAVE NOT ALWAYS BEEN THE RESULT OF SHORTCOMINGS IN FINANCIAL RISK-TAKING. ENVIRONMENTAL CATASTROPHES SUCH AS DEEP WATER HORIZON OR FUKUSHIMA COME TO MIND (OR, LESS RECENTLY, BHOPAL AND SEVESO), AS WELL AS ACCOUNTING FRAUD (E.G. OLYMPUS, ENRON, WORLDCOM, SATYAM, PARMALAT), OR FOREIGN BRIBERY (E.G. SIEMENS) CASES, TO NAME JUST A FEW FROM THE NON-FINANCIAL SECTOR. ...
  risk-management-and-corporate-governance     PDF     2017-05-26  
 

 

  A RISK MANAGEMENT STANDARD

... THIS RISK MANAGEMENT STANDARD IS THE RESULT OF WORK BY A TEAM DRAWN FROM THE MAJOR RISK MANAGEMENT ORGANISATIONS IN THE UK, INCLUDING THE INSTITUTE OF RISK MANAGEMENT (IRM). IN ADDITION, THE TEAM SOUGHT THE VIEWS AND OPINIONS OF A WIDE RANGE OF OTHER PROFESSIONAL BODIES WITH INTERESTS IN RISK MANAGEMENT, DURING AN EXTENSIVE PERIOD OF CONSULTATION. ...
  a-risk-management-standard     PDF     2017-05-26  
 

 

  RISK MANAGEMENT HANDBOOK

... THE INTERNATIONAL RISK MANAGEMENT STANDARD AS/NZS ISO 31000:2009 (THE STANDARD) PROVIDES THE PRINCIPLES AND GUIDELINES FOR RISK MANAGEMENT. ACCORDING TO THE STANDARD, THE SUCCESS OF RISK MANAGEMENT WILL DEPEND ON THE EFFECTIVENESS OF THE MANAGEMENT FRAMEWORK PROVIDING THE FOUNDATIONS AND ARRANGEMENTS THAT WILL EMBED IT THROUGHOUT THE ORGANISATION AT ALL LEVELS. ...
  risk-management-handbook     PDF     2017-05-26  
 

 

  A GUIDE TO RISK MANAGEMENT

... THE FINANCIAL ACCOUNTABILITY ACT 2009 (THE ACT) OUTLINES A NUMBER OF ACCOUNTABLE OFFICER AND STATUTORY BODY FUNCTIONS, ONE OF WHICH IS THE ESTABLISHMENT AND MAINTENANCE OF AN APPROPRIATE SYSTEM OF RISK MANAGEMENT (SECTION 61). THE FINANCIAL AND PERFORMANCE MANAGEMENT STANDARD 2009 (THE STANDARD), SECTION 28, PRESCRIBES THAT THE AGENCY’S RISK MANAGEMENT SYSTEM MUST PROVIDE FOR: ...
  a-guide-to-risk-management     PDF     2017-05-26  
 

 

  GUIDE TO ENTERPRISE RISK MANAGEMENT

... 1. WHAT IS ENTERPRISE RISK MANAGEMENT (ERM)? COSO DEFINES ERM AS “A PROCESS, EFFECTED BY AN ENTITY’S BOARD OF DIRECTORS, MANAGEMENT AND OTHER PERSONNEL, APPLIEDIN STRATEGY-SETTING AND ACROSS THE ENTERPRISE, DESIGNED TO IDENTIFY POTENTIAL EVENTS THAT MAY AFFECT THE ENTITY, AND MANAGE RISK TO BE WITHIN ITS RISK APPETITE, TO PROVIDE REASONABLE ASSURANCE REGARDING THE ACHIEVEMENT OF ENTITY OBJECTIVES.” THIS DEFINITION IS BROAD FOR A REASON. IT REFLECTS CERTAIN FUNDAMENTAL CONCEPTS, EACH OF WHICH IS DISCUSSED ON PAGES 5 THROUGH 9 OF THE COSO ERM FRAMEWORK. ...
  guide-to-enterprise-risk-management     PDF     2017-05-26  
 

 

  INTRODUCTION TO MANAGING RISK

... RISK MANAGEMENT IS A PROCESS OF UNDERSTANDING AND MANAGING THE RISKS THAT THE ENTITY IS INEVITABLY SUBJECT TO IN ATTEMPTING TO ACHIEVE ITS CORPORATE OBJECTIVES. FOR MANAGEMENT PURPOSES, RISKS ARE USUALLY DIVIDED INTO CATEGORIES SUCH AS OPERATIONAL, FINANCIAL, LEGAL COMPLIANCE, INFORMATION AND PERSONNEL. ONE EXAMPLE OF AN INTEGRATED SOLUTION TO RISK MANAGEMENT IS ENTERPRISE RISK MANAGEMENT. ...
  introduction-to-managing-risk     PDF     2017-05-26  
 

 

  RISK MANAGEMENT FUNDAMENTALS

... THIS DOCTRINE, RISK MANAGEMENT FUNDAMENTALS, SERVES AS AN AUTHORITATIVE STATEMENT REGARDING THE PRINCIPLES AND PROCESS OF HOMELAND SECURITY RISK MANAGEMENT AND WHAT THEY MEAN TO HOMELAND SECURITY PLANNING AND EXECUTION. IT IS INTENDED AS THE CAPSTONE DOCTRINE ON RISK MANAGEMENT FOR THE DEPARTMENT OF HOMELAND SECURITY (DHS). ...
  risk-management-fundamentals     PDF     2017-05-26  
 

 

  MARKET OVERVIEW: CUSTOMER IDENTITY AND ACCESS MANAGEMENT

... BUSINESS LEADERS ENTRUST THEIR SECURITY TEAMS TO PROTECT CUSTOMERS’ PRIVACY AND SHIELD THEM FROM FRAUD AND OTHER MALICIOUS ACTIVITIES. TO DO THIS, SECURITY AND RISK (S&R) PROFESSIONALS MUST IMPLEMENT SOLUTIONS THAT AUTHENTICATE CUSTOMERS’ IDENTITIES ACROSS ALL CHANNELS — DIGITAL AND NONDIGITAL — AND HELP THE FIRM MANAGE THEIR ACCESS TO SERVICES AND SENSITIVE DATA. ...
  market-overview-customer-identity-and-access-management     PDF     2017-05-28  
 

 

  RISK MANAGEMENT TOOLKIT

... A RISK MANAGEMENT FRAMEWORK WILL HELP YOUR ORGANISATION TO IDENTIFY ITS RISKS AND TO MAKE PLANS TO REDUCE POTENTIAL NEGATIVE IMPACTS, AND TO IMPROVE THE LIKELIHOOD OF BENEFICIAL OUTCOMES. ...
  risk-management-toolkit     PDF     2017-05-26  
 

 

  RISK MANAGEMENT FOR ASSET MANAGEMENT

... THE CYCLE OF COST GROWTH, FEE COMPETITION, SQUEEZED MARGINS AND THE NEED FOR GREATER SCALE WAS A FEATURE OVER 2012, AND THE TREND WAS SET TO ACCELERATE DURING 2013, CHALLENGING ASSET MANAGERS TO INNOVATE TO SAFEGUARD SUSTAINABLE PROFITS. INNOVATION AMONG EUROPEAN ASSET MANAGERS AND ASSET SERVICERS WAS BECOMING INCREASINGLY COMPLEX, OFTEN DRIVEN BY SPECIALIZED ENTRANTS FROM THE US. THE ASSET MANAGEMENT INDUSTRY WAS ALSO RIPE FOR CONSOLIDATION, WITH SMALLER PLAYERS THE MOST LIKELY TARGETS. AS CHANGE WAS CONSTANT, THE NEED FOR PROPORTIONATE RISK MANAGEMENT ...
  risk-management-for-asset-management     PDF     2017-05-26